Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and tempting reward, which elicits a strong emotional response. In this article, we investigate how emotions affect tax ethics in a series of experimental studies. Specifically, we show that affective priming and the ease with which tax information is retrieved moderate tax ethics. We also show that the relative effectiveness of deterrence, such as (...) audit probabilities and tax fines, is moderated by affect. These results point toward a complex picture of tax ethics, requiring a multifaceted policy approach that emphasizes not only enforcement, but also cognitive and affective aspects of human behavior. (shrink)

Boris Kment takes a new approach to the study of modality that emphasises the origin of modal notions in everyday thought. He argues that the concepts of necessity and possibility originate in counterfactual reasoning, which allows us to investigate explanatory connections. Contrary to accepted views, explanation is more fundamental than modality.

As illiberal and authoritarian trends are on the rise--both in fragile and seemingly robust democracies--there is growing concern about the longevity of liberalism and democracy. The purpose of this volume is to draw on the analytical resources of various disciplines and public policy approaches to reflect on the current standing of liberal democracy. Leading social scientists from different disciplinary backgrounds aim to examine the ideological and structural roots of the current crisis of liberal democracies, in the West and beyond, conceptually (...) and empirically. The volume is divided into two main parts: Part I explores tensions between liberalism and democracy in a longer-term, historical perspective to explain immanent vulnerabilities of liberal democracy. Authors examine the conceptual foundations of Western liberal democracy that have shaped its standing in the contemporary world. What lies at the core of illiberal tendencies? Part II explores case studies from the North Atlantic, Eastern Europe, Turkey, India, Japan, and Brazil, raising questions whether democratic crises, manifested in the rise of populist movements in and beyond the Western context, differ in kind or only in degree. How can we explain the current popular appeal of authoritarian governments and illiberal ideas? The Emergence of Illiberalism will be of great interest to teachers and students of politics, sociology, political theory and comparative government. (shrink)

In this handbook, I put into practice my philosophical views on children's mathematics. The handbook contains brief instructions and examples of mathematical activities. In the INSTRUCTIONS section, instructions are given on how, and in part why that way, to help preschool children in their mathematical development. In the ACTIVITIES section, there are examples of activities through which the child develops her mathematical abilities.

The aim of Modality and Explanatory Reasoning (MER) is to shed light on metaphysical necessity and the broader class of modal properties to which it belongs. This topic is approached with two goals: to develop a new and reductive analysis of modality, and to understand the purpose and origin of modal thought. I argue that a proper understanding of modality requires us to reconceptualize its relationship to causation and other forms of explanation such as grounding, a relation that connects metaphysically (...) fundamental facts to non-fundamental ones. While many philosophers have tried to give modal analyses of causation and explanation, often in counterfactual terms, I argue that we obtain a more plausible, explanatorily powerful and unified theory if we regard explanation as more fundamental than modality. The function of modal thought is to facilitate a common type of thought experiment – counterfactual reasoning – that allows us to investigate explanatory connections and which is closely related to the controlled experiments of empirical science. Necessity is defined in terms of explanation, and modal facts often reflect underlying facts about explanatory relationships. The study of modal facts is important for philosophy not because these facts are of much metaphysical interest in their own right, but largely because they provide evidence about explanatory connections. (shrink)

The volume collects classics of Marxist historiography of science, including a new translation of Boris Hessen's “The Social and Economic Roots of Newton's ...

I propose a general alethic theory of epistemic risk according to which the riskiness of an agent’s credence function encodes her relative sensitivity to different types of graded error. After motivating and mathematically developing this approach, I show that the epistemic risk function is a scaled reflection of expected inaccuracy. This duality between risk and information enables us to explore the relationship between attitudes to epistemic risk, the choice of scoring rules in epistemic utility theory, and the selection of priors (...) in Bayesian epistemology more generally. (shrink)

We further investigate a divisibility relation on the set of BN ultrafilters on the set of natural numbers. We single out prime ultrafilters (divisible only by 1 and themselves) and establish a hierarchy in which a position of every ultrafilter depends on the set of prime ultrafilters it is divisible by. We also construct ultrafilters with many immediate successors in this hierarchy and find positions of products of ultrafilters.

This article informally presents a solution to the paradoxes of truth and shows how the solution solves classical paradoxes (such as the original Liar) as well as the paradoxes that were invented as counterarguments for various proposed solutions (“the revenge of the Liar”). This solution complements the classical procedure of determining the truth values of sentences by its own failure and, when the procedure fails, through an appropriate semantic shift allows us to express the failure in a classical two-valued language. (...) Formally speaking, the solution is a language with one meaning of symbols and two valuations of the truth values of sentences. The primary valuation is a classical valuation that is partial in the presence of the truth predicate. It enables us to determine the classical truth value of a sentence or leads to the failure of that determination. The language with the primary valuation is precisely the largest intrinsic fixed point of the strong Kleene three-valued semantics (LIFPSK3). The semantic shift that allows us to express the failure of the primary valuation is precisely the classical closure of LIFPSK3: it extends LIFPSK3 to a classical language in parts where LIFPSK3 is undetermined. Thus, this article provides an argumentation, which has not been present in contemporary debates so far, for the choice of LIFPSK3 and its classical closure as the right model for the truth predicate. In the end, an erroneous critique of Kripke-Feferman axiomatic theory of truth, which is present in contemporary literature, is pointed out. (shrink)

We continue the research of an extension of the divisibility relation to the Stone‐Čech compactification. First we prove that ultrafilters we call prime actually possess the algebraic property of primality. Several questions concerning the connection between divisibilities in and nonstandard extensions of are answered, providing a few more equivalent conditions for divisibility in. Results on uncountable chains in are proved and used in a construction of a well‐ordered chain of maximal cardinality. Probably the most interesting result is the existence of (...) a chain of type in. Finally, we consider ultrafilters without divisors in and among them find the greatest class. (shrink)

In this paper we develop a general theory of algorithmic fairness. Drawing on Johnson King and Babic’s work on moral encroachment, on Gary Becker’s work on labor market discrimination, and on Strawson’s idea of resentment and indignation as responses to violations of the demand for goodwill toward oneself and others, we locate attitudes to fairness in an agent’s utility function. In particular, we first argue that fairness is a matter of a decision-maker’s relative concern for the plight of people from (...) different groups, rather than of the outcomes produced for different groups. We then show how an agent’s preferences, including in particular their attitudes to error, give rise to their decision thresholds. Tying these points together, we argue that the agent’s relative degrees of concern for different groups manifest in a difference in decision thresholds applied to these groups. (shrink)

This paper explores the use of new scientific techniques to examine collections of historic scientific apparatus and other technological artefacts. One project under discussion uses interferometry to examine the history of lens development, while another uses X-ray fluorescence to discover the kinds of materials used to make early mathematical and astronomical instruments. These methods lead to surprising findings: instruments turn out to be fake, and lens makers turn out to have been adept at solving the riddle of aperture. Although exciting, (...) in some ways this is neither novel nor particularly unusual. After all, lab techniques have been used in art and archaeological collections for a very long time. In fact, scientific instruments themselves have been examined in this way since at least the 1950s. What, then, is special about the use of new instruments to examine old instruments? We argue that the answer has less to do with measuring historical innovation or establishing priority, and more to do with networks of craft know-how that, typically, have left no other historical traces than those embodied in surviving instruments themselves. We show, in particular, how collections of objects can be mobilised within wider histories of knowledge, placing instruments within a dynamic interplay of craft knowledge, expertise, labour, commerce, and material exchange, over the longue durée. Finally, we suggest that these kinds of lab analyses can be given an extra dimension through the use of computational modelling, and we introduce the “Tools of Knowledge” project, which is designed to bring together XRF with techniques from the digital humanities, in order to tell a new story about the development of scientific instruments from the 16th to the 20th century. (shrink)

We continue the exploration of various aspects of divisibility of ultrafilters, adding one more relation to the picture: multiplicative finite embeddability. We show that it lies between divisibility relations \ and \. The set of its minimal elements proves to be very rich, and the \-hierarchy is used to get a better intuition of this richness. We find the place of the set of \-maximal ultrafilters among some known families of ultrafilters. Finally, we introduce new notions of largeness of subsets (...) of \, and compare it to other such notions, important for infinite combinatorics and topological dynamics. (shrink)

This paper analyzes the historical context and systematic importance of Kant's hypothetical use of reason. It does so by investigating the role of hypotheses in Kant's philosophy of science. We first situate Kant’s account of hypotheses in the context of eighteenth-century German philosophy of science, focusing on the works of Wolff, Meier, and Crusius. We contrast different conceptions of hypotheses of these authors and elucidate the different theories of probability informing them. We then adopt a more systematic perspective to discuss (...) Kant's idea that scientific hypotheses must articulate real possibilities. We argue that Kant's views on the intelligibility of scientific hypotheses constitute a valuable perspective on scientific understanding and the constraints it imposes on scientific rationality. (shrink)

While there are satisfactory answers to the question “How should we teach children mathematics?”, there are no satisfactory answers to the question “What mathematics should we teach children?”. This paper provides an answer to the last question for preschool children (early childhood), although the answer is also applicable to older children. This answer, together with an appropriate methodology on how to teach mathematics, gives a clear conception of the place of mathematics in the children’s world and our role in helping (...) children develop their mathematical abilities. Briefly, children’s mathematics consists of the world of children’s internal activities that they eventually purposefully organize in order to understand and control the outside world and organize their overall activities in it. We need to support a child in mathematical activities that she does spontaneously and in which she shows interest, and we need to teach her mathematics that she is interested in developing through these activities. In doing so, we must be fully aware that the child’s mathematics is part of the child’s world of internal activities and is not outside of it. We help the child develop mathematical abilities by developing them in the context of her world and not outside of it. From the point of view of this conception, the standards established today are limiting and too focused on numbers and geometric figures: these topics are too prominent and elaborated, and other mathematical contents are subordinated to them. Adhering to the standards, we drastically limit the mathematics of the child’s world, hamper the correct mathematical development of a child, and we can turn her away from mathematics. (shrink)

Analysing several characteristic mathematical models: natural and real numbers, Euclidean geometry, group theory, and set theory, I argue that a mathematical model in its final form is a junction of a set of axioms and an internal partial interpretation of the corresponding language. It follows from the analysis that (i) mathematical objects do not exist in the external world: they are our internally imagined objects, some of which, at least approximately, we can realize or represent; (ii) mathematical truths are not (...) truths about the external world but specifications (formulations) of mathematical conceptions; (iii) mathematics is first and foremost our imagined tool by which, with certain assumptions about its applicability, we explore nature and synthesize our rational cognition of it. (shrink)

Evidential decision theory (EDT) says that the choiceworthiness of an option depends on its evidential connections to possible outcomes. Causal decision theory (CDT) holds that it depends on your beliefs about its causal connections. While Newcomb cases support CDT, Arif Ahmed has described examples that support EDT. A new account is needed to get all cases right. I argue that an option A's choiceworthiness is determined by the probability that a good outcome ensues at possible A‐worlds that match actuality in (...) the facts causally unaffected by your decision (the “unaffected facts”). Moreover, you should evaluate A on the assumption that A is compossible with the unaffected facts. This view entails that you should use EDT when evaluating A on the assumption that the unaffected facts determine your action, but use CDT when assessing A on the opposite assumption. A's choiceworthiness equals a weighted average of these conditional assessments. The weights are determined by your beliefs about whether the unaffected fact determine your action. This account gets both Newcomb and Ahmed cases right. According to an influential view, whether you take the unaffected facts to determine your action can make a difference to whether you can regard yourself as free and the action as being under your control. While my account is neutral on this issue, it entails that whether you take the unaffected facts to determine your action is important in a different way: it matters to whether you should follow EDT or CDT. (shrink)

We continue the research of the relation $\hspace {1mm}\widetilde {\mid }\hspace {1mm}$ on the set $\beta \mathbb {N}$ of ultrafilters on $\mathbb {N}$, defined as an extension of the divisibility relation. It is a quasiorder, so we see it as an order on the set of $=_{\sim }$ -equivalence classes, where $\mathcal {F}=_{\sim }\mathcal {G}$ means that $\mathcal {F}$ and $\mathcal {G}$ are mutually $\hspace {1mm}\widetilde {\mid }$ -divisible. Here we introduce a new tool: a relation of congruence modulo an (...) ultrafilter. We first recall the congruence of ultrafilters modulo an integer and show that $=_{\sim }$ -equivalent ultrafilters do not necessarily have the same residue modulo $m\in \mathbb {N}$. Then we generalize this relation to congruence modulo an ultrafilter in a natural way. After that, using iterated nonstandard extensions, we introduce a stronger relation, which has nicer properties with respect to addition and multiplication of ultrafilters. Finally, we introduce a strengthening of $\hspace {1mm}\widetilde {\mid }\hspace {1mm}$ and show that it also behaves well with respect to the congruence relation. (shrink)

In this article, logical concepts are defined using the internal syntactic and semantic structure of language. For a first-order language, it has been shown that its logical constants are connectives and a certain type of quantifiers for which the universal and existential quantifiers form a functionally complete set of quantifiers. Neither equality nor cardinal quantifiers belong to the logical constants of a first-order language.

British social survey movement ‘Mass-Observation’ (M-O) was founded in 1937 by a poet, a film-maker and an ornithologist. It purported to offer a new kind of sociology – one informed by surrealism and working with a ‘mass’ of Observers recording day-to-day interactions. Various commentators have debated the importance and precise identity of M-O in its first phase, especially in light of its combination of social science and surrealism. This article draws on new archival research, in particular into the ‘paperwork’ practices (...) of Charles Madge, arguing that M-O is best understood as an attempt to define a new relationship between the survey subject and information organiser. The latter – as sociologist, planner or artist – was a distinctive interwar persona, central to ‘scientific humanism’. Bathos, as a formal strategy in modernist aesthetics, is introduced as an explanation of the failure of this particular part of the M-O project. Questions of subjectivity and data link M-O to a longer history of heterodox sociological inquiry. This analysis resolves some of the apparent paradoxes that have been prominent in studies of M-O, and draws attention to the unfulfilled promise of a vast archive of social data. (shrink)

Starting from the idea that functions are formally similar to actions in that they are described and explained in a similar way, so that both admit of an accordion effect, I turn to Anscombe’s insight that the point of practical reasoning is to render explicit the relation between the different descriptions of an action generated by the accordion effect. The upshot is, roughly, that an item has a function if what it does can be accounted for by functional reasoning. Put (...) differently, a part of a system has a function if what it does is a functional part of what the system does. (shrink)

Im 2009 erschienenen Buch "Philosophie des Leidens" versucht Boris Wandruszka, jene immanente Lebensstruktur und Lebensdynamik aufzudecken, die zu den einfachsten und fundamentalen Strukturmomenten des Leidens vorstosst; diese erste "Wissenschaft vom Leiden" transzendierte daher nicht die Grenzen der Anschaubarkeit, sondern verblieb in der "Immanenz des 'inneren Lebens' bzw. des Erlebens". Im aktuellen Buch "Metaphysik des Leidens" werden die "realen Bedingungen der Moglichkeit von Leiden" ermittelt: Wie muss eine Welt beschaffen sein, damit darin ein leidendes Wesen erscheinen konne? Welche Rolle hat (...) das Leiden in Bezug zum fundamentalen Widerfahrnis-, Resonanz- und Responsivitatscharakter des Lebens? Es wird gezeigt, dass menschliches Leben, das einer plural-agonalen Welt ausgesetzt ist, nicht leidfrei moglich ist, dass aber andererseits das Leid nicht das letzte Wort sein kann, sondern notwendig auf Ganzheit, Reifung, Erlosung und Harmonie bezogen ist. Nur auf dem Hintergrund der Spannung zwischen absoluter Seins-, Sinn- und Lebensfulle und der stets problematischen und fragilen Teilhabe von Menschen am "absoluten und leiduberwindenden Urleben" kann Leiden entstehen, durchlitten, verstanden, aber auch uberwunden werden. Hier erreicht der "Opfergedanke", in dem das unvermeidliche Leid frei angenommen und dadurch transformiert wird, seine reinste und hochste Ausformung. Erst nach Klarung dieser Verhaltnisse wird die "Theodizeefrage" als "das Problem der Probleme" angegangen und am Leitfaden der Hiob-Erzahlung diskutiert. Letztlich erweist sich, dass trotz allem Schmerz, Mangel, Unrecht und Unsinn ein "Potential des Unendlichen" im Leiden verborgen liegt, das auf seine Uberwindung durch Sein-, Sinn- und Werterfullung, durch Tat, Erkenntnis und Liebe verweist und dass diese drei "Machte" der Leidensherausforderung bedurfen, um ihre Weite, Tiefe und Hohe auszuloten. (shrink)

Many philosophers have argued that statistical evidence regarding group characteristics (particularly stereotypical ones) can create normative conflicts between the requirements of epistemic rationality and our moral obligations to each other. In a recent article, Johnson-King and Babic argue that such conflicts can usually be avoided: what ordinary morality requires, they argue, epistemic rationality permits. In this article, we show that as data get large, Johnson-King and Babic’s approach becomes less plausible. More constructively, we build on their project and develop a (...) generalized model of reasoning about stereotypes under which one can indeed avoid normative conflicts, even in a big data world, when data contain some noise. In doing so, we also articulate a general approach to rational belief updating for noisy data. (shrink)

The complete system of knowledge is a standard trope of science fiction, a techno-utopian dream and an aesthetic ideal. It is Solomon’s House, the Encyclopaedia and the Museum. It is also an ideology – of Enlightenment, High Modernism and absolute governance. Far from ending the dream of a total archive, 20th-century positivist rationality brought it ever closer. From Paul Otlet’s ‘Mundaneum’ to Mass-Observation, from the Unity of Science movement to Wikipedia, the dream of universal knowledge dies hard. As a political (...) tool, the total archive encompasses population statistics, gross domestic product, indices of the Standard of Living and the international ideology of the United Nations Educational, Scientific and Cultural Organization, the World Health Organization, the free market and, most recently, Big Data. Questions of the total archive engage key issues in the philosophy of classification, the poetics of the universal, the ideology of surveillance and the technologies of information retrieval. What are the social structures and political dynamics required to sustain total archives, and what are the temporalities implied by such projects? This introduction and the articles that follow describe and place in historical context a series of concrete instances of totality. Our analysis is arranged according to four central themes: the relationship between the Archive (singular) and archives (plural); the image of the archive and the aesthetics of totality; pathologies of accumulation; and the specific historical trajectory of the total archive in the 19th and 20th centuries. (shrink)

The essential role of language in rational cognition is analysed. The approach is functional: only the results of the connection between language, reality, and thinking are considered. Scientific language is analysed as an extension and improvement of everyday language. The analysis gives a uniform view of language and rational cognition. The consequences for the nature of ontology, truth, logic, thinking, scientific theories, and mathematics are derived.

Approximate coherentism suggests that imperfectly rational agents should hold approximately coherent credences. This norm is intended as a generalization of ordinary coherence. I argue that it may be unable to play this role by considering its application under learning experiences. While it is unclear how imperfect agents should revise their beliefs, I suggest a plausible route is through Bayesian updating. However, Bayesian updating can take an incoherent agent from relatively more coherent credences to relatively less coherent credences, depending on the (...) data observed. Thus, comparative rationality judgments among incoherent agents are unduly sensitive to luck. (shrink)

During the last quarter of a century, a number of philosophers have become attracted to the idea that necessity can be analyzed in terms of a hyperintensional notion of essence. One challenge for proponents of this view is to give a plausible explanation of our modal knowledge. The goal of this paper is to develop a strategy for meeting this challenge. My approach rests on an account of modality that I developed in previous work, and which analyzes modal properties in (...) terms of the notion of a metaphysical law. I discuss what information about the metaphysical laws is required for modal knowledge. Moreover, I describe two ways in which we might be able to acquire this information. The first way employs inference to the best explanation. The metaphysical laws, including the essential truths, play a crucial role in causal and grounding explanations and we can gain knowledge of these laws by abductive inferences from facts of which we have perceptual or a priori knowledge. The second way of gaining information about the metaphysical laws rests on knowledge that is partly constitutive of competence with the concepts that are needed to express the relevant information. Finally, I consider how knowledge of the metaphysical laws can be used to establish modal claims, paying special attention to the much-discussed connection between conceiving and possibility. (shrink)

This text is a polemic against the 2023 article by Sergey N. Gradirovsky who wrote about the present-day relevance of Immanuel Kant’s concept of enlightenment and challenged the idea of the modern human being as a child who needs an external guardian or guide to control his behaviour. In my polemic with Gradirovksy I point out that in addition to “self-incurred immaturity” Kant writes about the historical “immaturity” of savage or backward peoples. I also argue that for Kant “maturity” carries (...) not only biological but also socio-historical connotations. I show that in the modern world Kant’s idea of the social or even historical maturity of the modern human acquires serious problematisation which was shown to be possible and inevitable in the article “What Is Enlightenment?” (1784) and its notion of the historicity of enlightenment, i.e. the very strategy of modernity is possible only when humankind reaches a certain historical age. Using as a point of departure the ideas of the French philosopher Michel Foucault, I maintain that the Kant­ian conception of enlightenment is at once ironic and tragic. It is ironic because it does not rule out that its main thesis on the historical maturity of the human being may turn out to be wrong. It is tragic because its main thrust is “heroisation of the present”, i.e. a readi­ness to resist the temptation of being absorbed by the future, which takes on added relevance in view of the virtualisation of reality. (shrink)

In this article, modern standards of early years mathematics education are criticized and a proposal for change is presented. Today's early years mathematics education standards rest on a view of mathematics that became obsolete already at the end of the 19th century while the spirit of children's mathematics is precisely the spirit of modern mathematics. The proposal for change is not a return to the “new mathematics” movement, but something different.