We present an algorithm that can anticipate tax evasion by modeling the co-evolution of tax schemes with auditing policies. Malicious tax non-compliance, or evasion, accounts for billions of lost revenue each year. Unfortunately when tax administrators change the tax laws or auditing procedures to eliminate known fraudulent schemes another potentially more profitable scheme takes it place. Modeling both the tax schemes and auditing policies within a single framework can therefore provide major advantages. In particular we can explore the likely forms (...) of tax schemes in response to changes in audit policies. This can serve as an early warning system to help focus enforcement efforts. In addition, the audit policies can be fine tuned to help improve tax scheme detection. We demonstrate our approach using the iBOB tax scheme and show it can capture the co-evolution between tax evasion and audit policy. Our experiments shows the expected oscillatory behavior of a biological co-evolving system. (shrink)

The book argues that the category of mother is distinct from the category of woman and that many of the problems mothers face-socially, economically, politically, culturally, and psychologically-are specific to women's work and identity as mothers. Indeed, mothers, arguably more so than women in general, remain disempowered despite forty years of feminism. Mothers, thus, need a feminism of their own, one that positions mothers' concerns as the starting point for a theory and politic of empowerment. O'Reilly terms this new mode (...) of feminism matricentic feminism and the book explores how it is represented and experienced in theory, activism, and practice. The chapter on maternal theory examines the central theoretical concepts of maternal scholarship to include Adrienne Rich's distinction between mothering and motherhood, Sara Ruddick's model of maternal thinking and practice and Patricia Hill Collins' concept of othermothering while the chapter on activism considers the 21st century motherhood movement. Feminist mothering is likewise examined as the specific practice of matricentric feminism and this chapter discusses varies theories and strategies on and for maternal empowerment. Matricentric feminism is also examined in relation to the larger field of Feminist Theory and Women's Studies; here O'Reilly persuasively shows how matricentric feminism has been marginalized in feminist scholarship and considers the reasons for such exclusion and how such may be challenged and changed. (shrink)

Background: The development of implicit tests for measuring biases and behavioral predispositions is a recent development within psychology. While such tests are usually researched within a social-cognitive paradigm, behavioral researchers have also begun to view these tests as potential tests of conditioning histories, including in the sexual domain. Objective: The objective of this paper is to illustrate the utility of a behavioral approach to implicit testing and means by which implicit tests can be built to the standards of behavioral psychologists. (...) Design: Research findings illustrating the short history of implicit testing within the experimental analysis of behavior are reviewed. Relevant parallel and overlapping research findings from the field of social cognition and on the Implicit Association Test are also outlined. Results: New preliminary data obtained with both normal and sex offender populations are described in order to illustrate how behavior-analytically conceived implicit tests may have potential as investigative tools for assessing histories of sexual arousal conditioning and derived stimulus associations. Conclusion: It is concluded that popular implicit tests are likely sensitive to conditioned and derived stimulus associations in the history of the test-taker rather than ‘unconscious cognitions’, per se. Keywords: implicit association test; function acquisition speed test; relational frame theory; stimulus equivalence; sex offenders; sexual interests (Published: 15 March 2012) Citation: Socioaffective Neuroscience & Psychology 2012, 2 : 17335 - DOI: 10.3402/snp.v2i0.17335. (shrink)

Durante mucho tiempo el cosmos se entendió como algo eterno. Las tradiciones Abrahamicas trajeron al debate no solo la idea de creación sino también la idea de fin del mundo, eschaton, sin embargo, nadie sabía el día ni la hora. Durante el proceso de secularización, esta promesa que encontramos en el Apocalipsis tiene impacto en el discurso político fomentando una perspectiva optimista sobre el futuro. Sin embargo, durante el siglo XX la física y la astronomía descubren que el cosmos no (...) podrá seguir alojando más vida en le futuro, y esto fue visto por varios autores como una confirmación de que la vida no tiene sentido. Sin embargo, prestando mayora atención a la relación entre la idea de eschaton y telos podemos comprender que existe una diferencia entre ambas nociones. A pesar de que la Astronomía afirme que en un futuro lejano habrá un fin, ¿es esta la última respuesta a la pregunta por el sentido de la vida? Este artículo es una aproximación a la distinción entre sentido de la idea de fin dado por la cosmología y el sentido de fin que encontramos en la filosofía. (shrink)

This instalment is a reworking of the paper I gave at the meeting in Oxford in 2002 to a very small audience who I thank heartily for their patience and comments. I tried there to muse upon some ideas precipitated by reading two books by Jeremy Waldron, a legal philosopher whose work I find succeeds in being interesting and accessible without sacrificing technical content. I first came across his work whilst working on my PhD and was fascinated by his approach (...) and learning — even when I did not understand or agree with him. In one paper he made a point that struck a very important chord with me in relation to questions of participation within development:Philosophers who talk about rights should pay much more attention than they do to the processes by which decisions are taken in a community under circumstances of disagreement. Theories of rights need to be complemented by theories of authority, whose function it is to determine how decisions are to be taken when the members of a community disagree about what decision is right.I would like to suggest that within the Development Industry it is not only philosophers who need to pay more attention to these issues, but also development professionals who work with issues of governance as well as participation at the grass roots. This is not an obvious linkage, I admit, but one which I hope thisdiary entry will make clear.I will try to show that acknowledging disagreement within the legislative and judicial fields might actually be a positive move. And, as Waldron also indicates, that there is something dynamic and positive about the participation of people in processes. I will examine some current thinking on participation in development projects and ask whether current practices may be hindering the 'freedom to disagree'. I conclude that the failure to address some aspects of development practice relating to power and the possibility of disagreement is an issue. I highlight some factors which inhibit participation and suggest they flow from failures to develop strategies that foster local participation in contexts where local people often lack the formal' knowledge they need if they are to negotiate successfully with what James C Scott has called 'institutional privilege.'. (shrink)

This instalment is a reworking of the paper I gave at the meeting in Oxford in 2002 to a very small audience who I thank heartily for their patience and comments. I tried there to muse upon some ideas precipitated by reading two books by Jeremy Waldron, a legal philosopher whose work I find succeeds in being interesting and accessible without sacrificing technical content. I first came across his work whilst working on my PhD and was fascinated by his approach (...) and learning — even when I did not understand or agree with him. In one paper he made a point that struck a very important chord with me in relation to questions of participation within development:Philosophers who talk about rights should pay much more attention than they do to the processes by which decisions are taken in a community under circumstances of disagreement. Theories of rights need to be complemented by theories of authority, whose function it is to determine how decisions are to be taken when the members of a community disagree about what decision is right.I would like to suggest that within the Development Industry it is not only philosophers who need to pay more attention to these issues, but also development professionals who work with issues of governance as well as participation at the grass roots. This is not an obvious linkage, I admit, but one which I hope thisdiary entry will make clear.I will try to show that acknowledging disagreement within the legislative and judicial fields might actually be a positive move. And, as Waldron also indicates, that there is something dynamic and positive about the participation of people in processes. I will examine some current thinking on participation in development projects and ask whether current practices may be hindering the 'freedom to disagree'. I conclude that the failure to address some aspects of development practice relating to power and the possibility of disagreement is an issue. I highlight some factors which inhibit participation and suggest they flow from failures to develop strategies that foster local participation in contexts where local people often lack the formal' knowledge they need if they are to negotiate successfully with what James C Scott has called 'institutional privilege.'. (shrink)

'Take care of the means and the ends will take care of themselves'By the time you are reading this instalment I will have been in my new position as Team Leader for a Community Conservation Project for more than one year. Why I left my previous position will perhaps become clear in this instalment. I may be unsuited to working in institutions that in theory value knowledge and analysis, but in practice become increasingly uncomfortable when the critical analysis is turned (...) inwards. I find I am not alone; witness the prominent case of the response of the World Bank to criticisms from their own former Chief Economist, the Nobel Economics laureate Joseph Stiglitz. His criticism of the International Financial Institutions after years of working with them could not be dismissed as the work of an uninformed outsider and were therefore treated with the disdain due to some one who had 'jumped ship'. (shrink)

This is the first in a series of ‘diary reflections’ written, initially, from Vietnam where I work as an adviser to the Vietnam-Sweden Mountain Rural Development Programme (MRDP).1 This instalment will give the background to my work and highlight some of the areas I will cover in later entries. In doing so I will reflect on how my own philosophical work informs and is informed by my work on the practical management of natural resources and community development. The process will, (...) I hope, take in issues around the practical application of philosophical thinking — mainly to the environment and development. This reflection takes place in the context of work that involves a high degree of exchange across cultures, mainly Vietnamese (Kinh and several ethnic minorities), Swedish and British. The questions and challenges raised in this instalment may (or may not) be resolved over the remaining phase of my work with MRDP during 2001. In doing so I hope to provoke debate. Many of the issues raised within this programme are not unique but often occur within donor funded aid programmes in the natural resource and poverty alleviation arena. Later instalments will outline some practical matters and the theoretical issues raised by them. (shrink)

This is the first in a series of ‘diary reflections’ written, initially, from Vietnam where I work as an adviser to the Vietnam-Sweden Mountain Rural Development Programme (MRDP).1 This instalment will give the background to my work and highlight some of the areas I will cover in later entries. In doing so I will reflect on how my own philosophical work informs and is informed by my work on the practical management of natural resources and community development. The process will, (...) I hope, take in issues around the practical application of philosophical thinking — mainly to the environment and development. This reflection takes place in the context of work that involves a high degree of exchange across cultures, mainly Vietnamese (Kinh and several ethnic minorities), Swedish and British. The questions and challenges raised in this instalment may (or may not) be resolved over the remaining phase of my work with MRDP during 2001. In doing so I hope to provoke debate. Many of the issues raised within this programme are not unique but often occur within donor funded aid programmes in the natural resource and poverty alleviation arena. Later instalments will outline some practical matters and the theoretical issues raised by them. (shrink)

People with mild to moderate intellectual or multiple disabilities may have serious difficulties in accessing leisure events, managing communication exchanges with distant partners, and performing functional daily activities. Recently, efforts were made to develop and assess technology-aided programs aimed at supporting people in all three areas. This study assessed a new technology-aided program aimed at helping four participants with intellectual and multiple disabilities in the aforementioned areas. The program, which was implemented following a non-concurrent multiple baseline across participants design, relied (...) on the use of a smartphone or tablet connected via Bluetooth to a two-switch device. This device served to select leisure and communication events and to control the smartphone or tablet’s delivery of step instructions for the activities scheduled. Data showed that during the baseline phase, three participants failed in each of the areas while one participant managed to access a few leisure events. During the intervention phase, all participants managed to independently access leisure events, make telephone calls, and carry out activities. These results suggest that the program might be a useful tool for helping people with intellectual and multiple disabilities improve their condition in basic areas of daily life. (shrink)

BackgroundSocio-cultural perceptions surrounding death have profoundly changed since the 1950s with development of modern intensive care and progress in solid organ transplantation. Despite broad support for organ transplantation, many fundamental concepts and practices including brain death, organ donation after circulatory death, and some antemortem interventions to prepare for transplantation continue to be challenged. Attitudes toward the ethical issues surrounding death and organ donation may influence support for and participation in organ donation but differences between and among diverse populations have not (...) been studied.ObjectivesIn order to clarify attitudes toward brain death, organ donation after circulatory death and antemortem interventions in the context of organ donation, we conducted a scoping review of international English-language quantitative surveys in various populations.Study appraisalA search of literature up to October 2020 was performed, using multiple databases. After screening, 45 studies were found to meet pre-specified inclusion criteria.Results32 studies examined attitudes to brain death, predominantly in healthcare professionals. In most, around 75% of respondents accepted brain death as equivalent to death of the person. Less common perspectives included equating death with irreversible coma and willingness to undertake organ donation even if it caused death. 14 studies examined attitudes to organ donation following circulatory death. Around half of respondents in most studies accepted that death could be confidently diagnosed after only 5 min of cardiorespiratory arrest. The predominant reason was lack of confidence in doctors or diagnostic procedures. Only 6 studies examined attitudes towards antemortem interventions in prospective organ donors. Most respondents supported minimally invasive procedures and only where specific consent was obtained.ConclusionsOur review suggests a considerable proportion of people, including healthcare professionals, have doubts about the medical and ethical validity of modern determinations of death. The prognosis of brain injury was a more common concern in the context of organ donation decision-making than certainty of death. (shrink)

In everyday conversations, people put forward versions of events and provide supporting evidence to build a credible case. In environments where there are potentially competing versions, case-building may take a more systematic format. Specifically, we conducted a rhetorical analysis to consider how in child mental health settings, families work to present a credible ‘doctorable’ reason for attendance. Data consisted of video-recordings of 28 families undergoing mental health assessments. Our findings point to eight rhetorical devices utilised in this environment to build (...) a case. The devices functioned rhetorically to add credibility and authenticate the case being built, which was relevant as the only resource available to families claiming the presence of a mental health difficulty in the child was their spoken words. In other words, the ‘problem’ was something constructed through talk and therefore the kinds of resources used were seminal in decision-making. (shrink)

El autor comienza con una breve reseña de su propio involucramiento en la (-uestión, centrándose en la reunión defilósofos morales, teólogos, doctores, abogados y enfermeras que él presidió en 1986 para discutir este tema en prnfÚndidad, después de que la declaración de 1985 de la Pontificia Academia de Ciencias dijo que no se requiere el tratamiento de la persona permanentemente inconsciente, aunque si se les Jebe todo el cuidado, incluyendo la alimentación. Este encuentro lo llevó a él y a otros (...) a cambiar sus posturas iniciales, las cuales consideraban que la alimentación no era obligatoria, y a preparar un escrito, publicado en Temas de la ley y Medicina, en 1987, y .firmado por más de 90 estudiosos, aportando las razones por las cuales se requiere moralmente la alimentación. Después, el autor revisa las posturas desde diferentes fuentes, incluyendo a obispos católicos y estudiosos, desde los primeros años ochenta hasta la declaración de Juan Pablo II del 20 de marzo de 2004. En particular, presenta el argumento que ha tenido mucha influencia presentado por Kevin O 'Rourke, OP, sosteniendo que una lectura adecuada del escrito de 1957. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:THE HOLINESS OF THE CHURCH IN LUMEN GENTIUM HE NOTION OF the Church as a smner, not often spoken of in Catholic theology of other times, has become quite common in recent years.1 Among the questions of a pastoral and theological nature that have given rise to it, the following may be noted: a) The ecumenical question. Many would wish the Church as such to accuse herself of sin, (...) as a means towards reconciliation. b) The idea borrowed from traditional Protestant theology of a certain compatibility between sin and holiness,2 the simul sanctus et pecca.tor of Luther. c) The notion of evil as a mere deficiency properly belonging to a given stage of development of the Cosmos; such is t:he understanding of Teilhard de Chardin.3 1 The mark of holiness has been applied to the Church more than any of the other three, from the very beginning of Christian times; Baptismal creeds are a clear witness to this. 2 Cf. n. 66 on Kiing. 3 "What is the inevitable complement of anything which results from such a process (an evolutive one) but having to pay the price of some losses? Lack of harmony and physical decomposition in the Pre-Vivant, suffering in the Vivant, sin in the dominion of Freedom..." (Comment je crois) ; "We must say that God, in spite of his power, cannot unite any creature to himself without necessarily entering into battle with Evil, because Evil appears inevitably with the first atom of being which creation 'releases' into existence. Creation and sinlessness are terms as much at loggerheads with divine Power and Wisdom as creature with unicity" (Notes sur les modes de l'ac-tion divine dans l'Universe-yr. 1920). Undoubtedly, sin in its effects is a lack of what man (and creation dependent on him) should have, but the point that Teilhard misses is that the 'deficiency' due to sin (unlike other imperfections found in creation) is due to the responsible action of human beings, and has no inevitability about it. 673 674 PAUL o'cALLAGHAN d) An increased awareness of the social dimension of sm. Undoubtedly sin has numerous (though divisive) social efects.4 But it would be incorrect to affirm that sin is an entirely social phenomenon.5 An application of such a notion to the Church would be an easy next stage. e) A certain undoing of the constrast between the ' Kingdom of God' and the 'world ',6 to the detriment, let it be said, both of the eternity and definitiveness of the former, and the progressive sanctification of the latter. The Church then, not belonging so intimately to the All-Holy, may be more easily looked upon as a sinner. f) Another factor has been the positive humanizing em4 In the Apostolic Exhortation Reeonciliatio et Paenitentia (English translation ; London: CTS, 1984) where Pope John Paul II ga.thers together the findings of the 1983 Synod of Bishops, many acceptable ways of understanding ' social sin' are explained: as mystically ' dragging down ' the whole world; in the sense that it goes in the detriment of our neighbour; in the relationships between various human communities (n.16: p. 51-54). 5 For example, the following words of G. Gutierrez: "No se trata, en la perspectiva liberadora, de! pecado como realidad individual, privada e intimista, afirmada justo lo necesario para necesitar una redenci6n 'espiritual ', que no cuestiona el orclen en que vivimos. Se trata del pecado como un hecho social, hist6rico... El pecatlo se da en estructures opresoras en la explotaci6n del hombre por el hombre, en la dominaci6n y esclavitud de los pueblos, razas y clases sociales. El pecado surge, entonces, como la alienaci6n fundamental, como la rniz de una situaci6n de injusticia y explotaci6n" Teofogia de la liberaci6n (Salamana: Sigueme, 1972), p. 236-237. And in a more recent work of his: " pecar es optar por la opresi6n y contra la liberaci6n " La fuerza hist6rioa de los pobres, (Lima, 1979) p. 19. As J. M. IbaiiezLanglois points out, this statement would be fine if it were to say 'to opt for oppression and against liberation is sinful', that is one more among many possible sins: Teologia de la liberacion... (shrink)

This article appeals to Thomas Aquinas in order to offer a construal of the nature of reason arguably preferable to that prominent in the Enlightenment. Thomas’s account neither espouses the notion that reason is devoid of any appetitive influence nor so conflates reason and will as to suggest that thinking becomes essentially a form of willing. His view does respect that the activity of willing is of fundamental import for the life of reason. Since the ultimate object of the will (...) is union with God, it follows that the virtue that specifically promotes the attainment of this end—the virtue of religion—has particular import because it aims at rectifying the will and is the most excellent among the moral virtues. In brief, this virtue promotes the optimal intellectual and moral flourishing of individuals as well as the realization of justice in society. (shrink)

El autor comienza con una breve reseña de su propio involucramiento en la (-uestión, centrándose en la reunión defilósofos morales, teólogos, doctores, abogados y enfermeras que él presidió en 1986 para discutir este tema en prnfÚndidad, después de que la declaración de 1985 de la Pontificia Academia de Ciencias dijo que no se requiere el tratamiento de la persona permanentemente inconsciente, aunque si se les Jebe todo el cuidado, incluyendo la alimentación. Este encuentro lo llevó a él y a otros (...) a cambiar sus posturas iniciales, las cuales consideraban que la alimentación no era obligatoria, y a preparar un escrito, publicado en Temas de la ley y Medicina, en 1987, y.firmado por más de 90 estudiosos, aportando las razones por las cuales se requiere moralmente la alimentación. Después, el autor revisa las posturas desde diferentes fuentes, incluyendo a obispos católicos y estudiosos, desde los primeros años ochenta hasta la declaración de Juan Pablo II del 20 de marzo de 2004. En particular, presenta el argumento que ha tenido mucha influencia presentado por Kevin O 'Rourke, OP, sosteniendo que una lectura adecuada del escrito de 1957. (shrink)

With a few exceptions, Thomists have by and large failed to engage with the historical and hermeneutical turns in philosophy and theology. This article offers an account of what the beginnings of a Thomistic engagement with recent hermeneutical philosophy might look like. In order to develop such an account, the author turns to arguably the most important contemporary hermeneutical philosopher, namely Hans-Georg Gadamer, as a dialogue partner. Despite claims to the contrary, this article argues that Gadamer does not successfully deal (...) with the specter of relativism. It goes on to show how that the thought of Thomas Aquinas can ably deal with this specter. There are two central elements in the argument put forward. Firstly, the author argues that the human being exists in between God as First Efficient Cause of all that exists and God as Final Cause of all that exists. This existence between God as First Efficient Cause of all that exists and God as Final Cause of all that exists furnishes the connatural context in which human knowing and willing unfolds. Secondly, he considers the dynamics of “interinvolvement” between intellect and will. The upshot of these arguments is a construal of reason that is at once capable of universal truth and hermeneutical in nature. Indeed, the universal range of reason and its hermeneutical dimension are in no way opposed to each other: they are rather dual aspects of one and the same reality. (shrink)

With a few exceptions, Thomists have by and large failed to engage with the historical and hermeneutical turns in philosophy and theology. This article offers an account of what the beginnings of a Thomistic engagement with recent hermeneutical philosophy might look like. In order to develop such an account, the author turns to arguably the most important contemporary hermeneutical philosopher, namely Hans-Georg Gadamer, as a dialogue partner. Despite claims to the contrary, this article argues that Gadamer does not successfully deal (...) with the specter of relativism. It goes on to show how that the thought of Thomas Aquinas can ably deal with this specter. There are two central elements in the argument put forward. Firstly, the author argues that the human being exists in between God as First Efficient Cause of all that exists and God as Final Cause of all that exists. This existence between God as First Efficient Cause of all that exists and God as Final Cause of all that exists furnishes the connatural context in which human knowing and willing unfolds. Secondly, he considers the dynamics of “interinvolvement” between intellect and will. The upshot of these arguments is a construal of reason that is at once capable of universal truth and hermeneutical in nature. Indeed, the universal range of reason and its hermeneutical dimension are in no way opposed to each other: they are rather dual aspects of one and the same reality. (shrink)

Government responses to globalisation include developing educational leaders as reformers for workforce competitiveness in the knowledge economy. Qualitative research tracked interventions involving national leadership development bodies to acculturate leaders in secondary schools and universities. Acculturating leaders as reformers was mediated through interaction with professional cultures valuing autonomy. Yet mediation supported the government's global positioning through adapting reforms and independent innovation.

This paper reviews the fate of the central ideas behind the complementary learning systems (CLS) framework as originally articulated in McClelland, McNaughton, and O’Reilly (1995). This framework explains why the brain requires two differentially specialized learning and memory systems, and it nicely specifies their central properties (i.e., the hippocampus as a sparse, pattern-separated system for rapidly learning episodic memories, and the neocortex as a distributed, overlapping system for gradually integrating across episodes to extract latent semantic structure). We review the (...) application of the CLS framework to a range of important topics, including the following: the basic neural processes of hippocampal memory encoding and recall, conjunctive encoding, human recognition memory, consolidation of initial hippocampal learning in cortex, dynamic modulation of encoding versus recall, and the synergistic interactions between hippocampus and neocortex. Overall, the CLS framework remains a vital theoretical force in the field, with the empirical data over the past 15 years generally confirming its key principles. (shrink)

Research consent processes must provide potential participants with the necessary information to help them decide if they wish to join a study. On the Oxford ‘A’ Research Ethics Committee we’ve found that current research proposals mostly provide adequate detail (even if not in an easily comprehensible format), but often fail to support decision making, a view supported by published evidence. In a previous paper, we described how consent might be structured, and here we develop the concept of an Information and (...) Decision Aid (IDA) that can support decision making and be used to guide the dialogue between researcher and potential participant. Our proposal requires limited changes to current processes or paperwork and would provide an easily accessible document for others that the potential participant might approach for advice. It could later be integrated with the Informed Consent Form to ensure all matters of concern to the individual participant have been addressed before consent is formally signed off. (shrink)