We examine whether a taxpayer’s decision to choose a taxpayer-favorable characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on whether there is a general belief that a specific form of income should be characterized as a capital gain or as ordinary income, and the group affiliation on whether the individual is making a tax characterization decision as a sole proprietor or as (...) a member of a group practice. Moreover, we measure participants’ fairness perception of characterizing the income as capital gains versus ordinary. We study the decisions of 180 graduate business and accounting students from two US business schools to explore these dimensions using a tax-ambiguous income situation. Results indicate that both contextual and individual dimensions impact taxpayer decisions. Specifically, the social norm and fairness perception of characterizing income as capital gains affects the likelihood of choosing such a characterization. Being a sole proprietor or a member of a group practice does not have any significant main effect. However, relative to all other conditions, taxpayers are most likely to characterize income as capital gains when both the social norms are for capital gains characterization and when the taxpayer is a member of a group practice. Results remain largely robust to a variety of alternative explanations. We conclude the paper with a discussion of our findings and their implications for tax policy, enforcement, and research. (shrink)

In spatial sequence synaesthesia ordinal stimuli are perceived as arranged in peripersonal space. Using fMRI, we examined the neural bases of SSS and colour synaesthesia for spoken words in a late-blind synaesthete, JF. He reported days of the week and months of the year as both coloured and spatially ordered in peripersonal space; parts of the days and festivities of the year were spatially ordered but uncoloured. Words that denote time-units and triggered no concurrents were used in a control condition. (...) Both conditions inducing SSS activated the occipito-parietal, infero-frontal and insular cortex. The colour area hOC4v was engaged when the synaesthetic experience included colour. These results confirm the continued recruitment of visual colour cortex in this late-blind synaesthetes. Synaesthesia also involved activation in inferior frontal cortex, which may be related to spatial memory and detection, and in the insula, which might contribute to audiovisual integration related to the processing of inducers and concurrents. (shrink)

Several theories propose that one of the core functions of inner speech (IS) is to support subjects in the completion of cognitively effortful tasks, especially those involving executive functions (EF). In this paper we focus on two populations who notoriously encounter difficulties in performing EF tasks, namely, people diagnosed with schizophrenia who experience auditory verbal hallucinations (Sz-AVH) and people within the Autism Spectrum Conditions (ASC). We focus on these two populations because they represent two different ways in which IS can (...) fail to help in EF tasks, which can be illustrative for other mental conditions. First, we review the main components of EF (Section 1). Then we explain the functions that IS is taken to perform in the domain of EF (Section 2) and review the evidence concerning problems about EF in the two populations of our study: Sz-AVH (Section 3) and ASC (Section 4). After this we further detail our account about what a properly functioning IS can do for both populations and how different IS profiles may impact EF performance: in the case of Sz-AVH, the uncontrolled and intrusive character of IS negatively affects EF performance, whereas in ASC, EF is not sufficiently supported by IS, given the tendency in this population to present a diminished use of IS (Section 5). We finally briefly discuss Attention Deficit/Hyperactivity Disorder (ADHD) and Developmental Language Disorders (DLD). (shrink)

Regulatory schema has shifted from government to governance-based systems. One particular form that has emerged at the international level is the multi-stakeholder voluntary code of conduct (MSVC). We argue that such codes are not only simply mechanisms by which various stakeholders attempt to govern the action of the corporation but also systems by which each stakeholder attempts to gain or retain some legitimacy goal. Each stakeholder is motivated by strategic legitimacy goal to join the code, and once a member, is (...) also required to assist in maintaining the institutional legitimacy of the code, resulting in “networked legitimacy.” We begin our analysis of these systems by first exploring the growth and structure of such MSVCs, and then building an analytical framework using strategic and institutional legitimacy as they apply to such MSVCs. We contribute to the codes of conduct literature by developing the construct of networked legitimacy from strategic and institutional legitimacy. We then apply our framework to the United Nations Global Compact, one of the predominant MSVCs today. In doing so, we: (1) demonstrate how different stakeholders are pursuing different types of legitimacy through their participation in the code, (2) examine the specific opportunities and risks in terms of what we have called “networked legitimacy” posed by the institutional design of actual MSVCs, and (3) create an argument for three pillars supporting the legitimacy of MSVCs. (shrink)

With every new recursive relation R on a recursive model , we consider the images of R under all isomorphisms from to other recursive models. We call the set of Turing degrees of these images the degree spectrum of R on , and say that R is intrinsically r.e. if all the images are r.e. C. Ash and A. Nerode introduce an extra decidability condition on , expressed in terms of R. Assuming this decidability condition, they prove that R is (...) intrinsically r.e. if and only if a natural recursive-syntactic condition is satisfied. We show that, while a recursive non-intrinsically r.e. relation may have a two element degree spectrum, a non-intrinsically r.e. relation which satisfies the Ash–Nerode decidability condition has an infinite degree spectrum. We also study several related decidability conditions and their effects on the degree spectra, including some conditions which are sufficient to obtain every r.e. degree in a spectrum. (shrink)

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

Despite several criticisms surrounding the DSM classification in psychiatry, a significant bulk of research on mental conditions still operates according to two core assumptions: a) homogeneity, that is the idea that mental conditions are sufficiently homogeneous to justify generalization; b) additive comorbidity, that is the idea that the coexistence of multiple conditions in the same individual can be interpreted as additive. In this paper we take autism research as a case study to show that, despite a plethora of criticism, psychiatric (...) research often continues to operate in accordance with this model. Then we argue that such a model runs into problems once facts about comorbidity are taken into account. Finally, we offer some suggestions on how to tackle the challenge raised by comorbidity and its impact on heterogeneity. To do so, we explore transdiagnostic stratification accounts and network models to show that combining these approaches can move us in the right direction. (shrink)

Writing about secession is not an easy task for a political philosopher. Yet, writing about secession in India raises further practical and theoretical problems. The incredible task of professor Chandhoke’s book, Contested Secessions, is thus to provide a restatement of a liberal theory of secession, understood as a remedial right theory, which is still compatible with situations of contested secessions, such as those occurring in post-colonial societies like India. This paper focuses on two distinct yet related aspects of Chandhoke’s theory: (...) her distinctive version of remedial right theory, and her emphasis on a form of comprehensive pluralist liberalism. I argue that this approach might result in inconsistency due to the conflicting demands of these two approaches. If we take seriously Chandhoke’s political claim in favour of the legitimacy of what she calls “formal” democracy, further clarifications are needed with respect to the account of pluralism she proposes. (shrink)

Computable model theory, also called effective or recursive model theory, studies algorithmic properties of mathematical structures, their relations, and isomorphisms. These properties can be described syntactically or semantically. One of the major tasks of computable model theory is to obtain, whenever possible, computability-theoretic versions of various classical model-theoretic notions and results. For example, in the 1950's, Fröhlich and Shepherdson realized that the concept of a computable function can make van der Waerden's intuitive notion of an explicit field precise. This led (...) to the notion of a computable structure. In 1960, Rabin proved that every computable field has a computable algebraic closure. However, not every classical result “effectivizes”. Unlike Vaught's theorem that no complete theory has exactly two nonisomorphic countable models, Millar's and Kudaibergenov's result establishes that there is a complete decidable theory that has exactly two nonisomorphic countable models with computable elementary diagrams. In the 1970's, Metakides and Nerode [58], [59] and Remmel [71], [72], [73] used more advanced methods of computability theory to investigate algorithmic properties of fields, vector spaces, and other mathematical structures. (shrink)

In this paper we (Laura Giordano, Nicola Olivetti and myself) propose a conditional logic to represent iterated belief revision systems. We propose a set of postulates for belief revision which are a small variant of Darwiche and Pearl's ones.The resulting conditional logic has a standard semantics in terms of selection function models, and provides a natural representation of epistemic states. A Representation Theorem establishes a correspondence between iterated belief revision systems and conditional models. Our Representation Theorem does not entail Gärdenfors' (...) Triviality Result. (shrink)

The Making of the Medieval Middle East: Religion, Society, and Simple Believers. By Jack Tannous. Princeton: Princeton University Press, 2018. Pp. xiv + 647. $39.95, £34.

The contemporary State power is concentrated in the hands of the legislative, executive and judicial powers, which is traditionally referred to as the principle of the division of State power. The separation of State power and the attribution of the function of the interpretation and application of statutory law to courts were like “letting the genie out of the bottle”. Having started with a mechanical application of the statutory law, the courts, armed with various doctrines on interpretation of law, have (...) in the meantime started creating rules themselves and turned into rivals to the legislator. In addition to having started making the law, the courts have also begun exerting control over both the legislative (constitutional justice) and the executive (administrative justice) powers. The acknowledgement of the fact that by interpreting and applying the law, the court is simultaneously making it, gives rise to a host of questions, e.g.: if the court is the guardian of law, who is the guardian of the court? How to separate the interpretation of law from its creation? If the court acts as a lawmaker, then maybe in future, the court will turn into a sole lawmaker?, etc. (shrink)

This article discusses some aspects of the practice of complementary and traditional medicine in urban Mexico through a transcultural paradigm, hence it focuses on how medical knowledge are commodified as well as how a `travelling' medical knowledge acquires agency in a transculturation process. This study, while analysing different practices of Chinese and Japanese medicine, argues that oriental medicine is translated in at least two ways - a popular and a cosmopolitan form - that shape particular expressions of citizenship. The popular (...) form is carried out in low-income neighbourhoods and it focuses around a `Mexicanization' of oriental medicine and the reaffirmation of the popular as part of the national. Cosmopolitan medicine, on the other hand, is particularly practised in exclusive health spas and seeks to purge the popular out of the national and to incorporate `traditional' medicine as one of the multiple components of cosmopolitan consumption. The article argues that both popular and cosmopolitan expressions are important to understanding how complementary and oriental medicine have become not only part of a global market, but also part of a particular history of national and popular medical systems. (shrink)

In his Democratic justice and the social contract, Weale presents a distinctive contingent practice-dependent model of ‘democratic justice’ that relies heavily on a condition of just social and political relations among equals. Several issues arise from this account. Under which conditions might such just social and political relations be realised? What ideal of equality is required for ‘democratic justice’? What are its implications for the political ideal of citizenship? This paper focuses on these questions as a way to critically reconsider (...) Weale’s model. After presenting Weale’s procedural constructivism, I distinguish his model from an institutional practicedependent model, one salient example of which is Rawls’s political constructivism. This distinction allows for a formulation of the social and political equality required for justice in each case. The contingent model assumes that an equality of ‘status’ will generate just social practices, yet it fails to recognise that an equality of ‘role’ is also important to ensure citizens’ compliance. The paper ultimately seeks to show that the contingent model is insufficient to ensure that just social practices will become stable. (shrink)

Negation can be considered a shared social action that develops since early infancy with very basic acts of refusals or rejection. Inspired by an approach to the embodiment of concepts known as Multiple Representation Theories, the present paper explores negation as an embodied action that relies on both sensorimotor and linguistic/social information. Despite the different variants, MRT accounts share the basic ideas that both linguistic/social and sensorimotor information concur to the processes of concepts formation and representation and that the balance (...) between these components depends on the kind of concept, the context, or the performed task. In the present research we will apply the MRT framework for exploring negation in Italian sign language. The nature of negation in LIS has been explored in continuity with the co-speech gesture where negative elements are encoded through differentiated prosodic and gestural strategies across languages. Data have been collected in naturalistic settings that may allow a much wider understanding of negation both in speech and in spoken language with a semi-structured interview. Five LIS participants with age range 30–80 were recruited and interviewed with the aim of understanding the continuity between gesture and sign in negation. Results highlight that negation utterances mirror the functions of rejection, non-existence and denial that have been described in language acquisition both in deaf and hearing children. These different steps of acquisition of negation show a different balance between sensorimotor, linguistic and social information in the construction of negative meaning that the MRT is able to enlighten. (shrink)

Despite several criticisms surrounding the DSM classification in psychiatry, a significant bulk of research on mental conditions still operates according to two core assumptions: a) homogeneity, that is the idea that mental conditions are sufficiently homogeneous to justify generalization; b) additive comorbidity, that is the idea that the coexistence of multiple conditions in the same individual can be interpreted as additive. In this paper we take autism research as a case study to show that, despite a plethora of criticism, psychiatric (...) research often continues to operate in accordance with this model. Then we argue that such a model runs into problems once facts about comorbidity are taken into account. Finally, we offer some suggestions on how to tackle the challenge raised by comorbidity and its impact on heterogeneity. To do so, we explore transdiagnostic stratification accounts and network models to show that combining these approaches can move us in the right direction. (shrink)

A substantial body of experimental evidence has demonstrated that labels have an impact on infant categorization processes. Yet little is known regarding the nature of the mechanisms by which this effect is achieved. We distinguish between two competing accounts: supervised name‐based categorization and unsupervised feature‐based categorization. We describe a neurocomputational model of infant visual categorization, based on self‐organizing maps, that implements the unsupervised feature‐based approach. The model successfully reproduces experiments demonstrating the impact of labeling on infant visual categorization reported in (...) Plunkett, Hu, and Cohen (2008). It mimics infant behavior in both the familiarization and testing phases of the procedure, using a training regime that involves only single presentations of each stimulus and using just 24 participant networks per experiment. The model predicts that the observed behavior in infants is due to a transient form of learning that might lead to the emergence of hierarchically organized categorical structure and that the impact of labels on categorization is influenced by the perceived similarity and the sequence in which the objects are presented. The results suggest that early in development, say before 12 months old, labels need not act as invitations to form categories nor highlight the commonalities between objects, but they may play a more mundane but nevertheless powerful role as additional features that are processed in the same fashion as other features that characterize objects and object categories. (shrink)

Der Beitrag greift das komplexe Kuhnsche Konzept des „Exemplars“ anhand einiger Schlüsselpassagen aus dem Postscript-1969 und The Essential Tension auf. Der Begriff „Exemplar“ bezieht sich auf die tiefere philosophische Bedeutung des wissenschaftlichen Paradigmas: Der „normale“ Wissenschaftler kann unter Bezugnahme auf das Paradigma seine oder ihre Forschung durchführen, indem er Ähnlichkeitsurteile zwischen verschiedenen Problemen fällt. Solche Urteile beruhen auf einer Wahrnehmungsfähigkeit, die jeder expliziten Regel vorausgeht und die sowohl als erlernt als auch als primitiv definiert wird. In diesem Beitrag soll dieser (...) doppelte Aspekt der Ähnlichkeitswahrnehmung aus der Sicht der verkörperten Simulationstheorie analysiert werden. Das Kuhnsche Konzept des Exemplars kann durch die Berücksichtigung des Wertes der Verkörperung geklärt und vertieft werden. Die Mechanismen einer „gebildeten“ Wahrnehmung können in den automatischen Mechanismen der Wahrnehmungsspiegelung identifiziert werden, auf denen die verkörperte Kognition beruht. (shrink)

In recent literature there is unanimous agreement about children's pragmatic competence in drawing scalar implicatures about some , if the task is made easy enough. However, children accept infelicitous some sentences more often than adults do. In general their acceptance is assumed to be synonymous with a logical interpretation of some as a quantifier. But in our view an overlap with some as a determiner in under-informative sentences cannot be ruled out, given the ambiguity of the experimental instructions and the (...) attitude of trust by children in adults. Our study investigated this hypothesis with different experimental manipulations. We found that when the experimenter's intentions are clear (Experiment 1, all / some order effect; Experiments 2 and 4, conditions 2 and 3), under-informative sentences are usually rejected; otherwise (Experiment 1, some / all order effect; Experiments 3 and 4, control condition) they are accepted. However, analysis of verbal protocols indicated that pragmatically infelicitous sentences are accepted, with some interpreted mostly as a determiner, irrespective of the function of some as a quantifier. Acceptance is not in itself synonymous with a logical interpretation of some as a quantifier. (shrink)

The purpose of this article is to identify how modern Russia can build good relationships between multiple Russian religions and the state. At present there are many obstacles standing in the way of achieving this goal. The article includes a great many statistics, and discusses political, social, and religious views of the issue.The working Russian Constitution provides major legal provisions for democratic relationships between religions and the state. The law “On Freedom of Conscience and Religious Associations” (1997) clarified constitutional provisions. (...) It should not forgotten that Russia is a secular state claiming to respect all religions. No doubt the supremacy of Orthodoxy in Russia after 1721 and the extreme atheism that arose in the Soviet Union after 1917 influenced people’s minds greatly. While the countries in Western Europe were moving from religiosity to secularism, Russia was developing the other way around. But while respecting all religions, Russia should not forget to be mindful of extremism. Religious associations themselves are likewise uneasy about the danger presented by certain mystic, neo-pagan, and destructive sects. The author argues that the best compromise between religions and the modern Russian state canonly be achieved on the basis of equality and freedom. (shrink)

We tested the plausibility of a cognitive-emotional model to understand the effects of messages framed in terms of gain, non-loss, non-gain, and loss, and related to the health consequences of red/processed meat consumption. A total of 544 Italian participants reported their attitude toward reduced red/processed meat consumption and intention to eat red/processed meat. One week later, participants were randomly assigned to four different message conditions: gain messages focused on the positive health outcomes associated with low meat consumption; non-loss messages focused (...) on the avoided negative health outcomes associated with low meat consumption; non-gain messages focused on the missed positive health outcomes associated with high meat consumption; loss messages focused on the negative health outcomes associated with high meat consumption. After reading the messages, participants answered a series of questions regarding their emotional and cognitive reactions to the messages, their evaluation of the messages, and again their attitude and intention toward red/processed meat consumption. Comparing different multivariate linear models under the Bayesian approach, we selected the model with the highest plausibility conditioned to observed data. In this model, message-induced fear influenced systematic processing, which in turn positively influenced message evaluation and attitude, leading to reduced intention to consume red/processed meat. Vice versa, message-induced anger reduced systematic processing, which in turn negatively influenced message evaluation, and led to no effect on attitude and intention. The comparison among message conditions showed that gain and non-loss messages activated integrated emotional and cognitive processing of the health recommendation, while loss and non-gain messages mainly activated emotional shortcuts toward attitude and intention. Overall, these results advance our comprehension of the effects of message framing on receivers' attitudes and intentions. (shrink)

A model is computable if its domain is a computable set and its relations and functions are uniformly computable. Let be a computable model and let R be an extra relation on the domain of . That is, R is not named in the language of . We define to be the set of Turing degrees of the images f under all isomorphisms f from to computable models. We investigate conditions on and R which are sufficient and necessary for to (...) contain every Turing degree. These conditions imply that if every Turing degree 0″ can be realized in via an isomorphism of the same Turing degree as its image of R, then contains every Turing degree. We also discuss an example of and R whose coincides with the Turing degrees which are 0′. (shrink)

We construct a recursive model , a recursive subset R of its domain, and a Turing degree x 0 satisfying the following condition. The nonrecursive images of R under all isomorphisms from to other recursive models are of Turing degree x and cannot be recursively enumerable.

A cohesive power of a structure is an effective analog of the classical ultrapower of a structure. We start with a computable structure, and consider its effective power over a cohesive set of natural numbers. A cohesive set is an infinite set of natural numbers that is indecomposable with respect to computably enumerable sets. It plays the role of an ultrafilter, and the elements of a cohesive power are the equivalence classes of certain partial computable functions determined by the cohesive (...) set. Thus, unlike many classical ultrapowers, a cohesive power is a countable structure. In this paper we focus on cohesive powers of graphs, equivalence structures, and computable structures with a single unary function satisfying various properties, which can also be viewed as directed graphs. For these computable structures, we investigate the isomorphism types of their cohesive powers, as well as the properties of cohesive powers when they are not isomorphic to the original structure. (shrink)