This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating (...) technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life, as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace. (shrink)

This article introduces the 2012 Montréal FRAN-HOMA corpus, collected in the Francophone neighborhood of Hochelaga-Maisonneuve, and how it relates to the heritage corpora of Montréal French collected since the 1970s. We discuss the methodological choices made regarding the composition of this corpus including the historical and demo-linguistic information that led to the selection of the Hochelaga-Maisonneuve neighborhood for fieldwork. A presentation of the socially stratified sample and criteria for participant selection is followed by a discussion on data collection and the (...) sociolinguistic interview. After a brief review of the transcription protocol and the advantages of audio-aligned transcription, we provide two illustrations of the revival of research on linguistic variation made possible by this new corpus. (shrink)

The human species is more reliant on cultural adaptation than any other species, but it is unclear how observational learning can give rise to the faithful transmission of cultural adaptations. One possibility is that teaching facilitates accurate social transmission by narrowing the range of inferences that learners make. However, there is wide disagreement about how to define teaching, and how to interpret the empirical evidence for teaching across cultures and species. In this article I argue that disputes about the nature (...) and prevalence of teaching across human societies and nonhuman animals are based on a number of deep-rooted theoretical differences between fields, as well as on important differences in how teaching is defined. To reconcile these disparate bodies of research, I review the three major approaches to the study of teaching – mentalistic, culture-based, and functionalist – and outline the research questions about teaching that each addresses. I then argue for a new, integrated framework that differentiates between teaching types according to the specific adaptive problems that each type solves, and apply this framework to restructure current empirical evidence on teaching in humans and nonhuman animals. This integrative framework generates novel insights, with broad implications for the study of the evolution of teaching, including the roles of cognitive constraints and cooperative dilemmas in how and when teaching evolves. Finally, I propose an explanation for why some types of teaching are uniquely human, and discuss new directions for research motivated by this framework. (shrink)

Using the turn of the century blackface performer Bert Williams as a case study, this essay explores how we might think about black male performativity in the New World as a historical formation, one that extends both over the time of modernity and across the space of diaspora. I draw from contemporary theories of circum-atlantic performance and black feminist studies of the impact of slavery on black racial and gendered identities, to argue that performance affords a unique window into how (...) blackness is constructed in a space between the black male performer and his equally racialized New World audience. The essay theorizes a notion of key black male performances as ‘signature acts’, then explores discussions of minstrelsy by other black American writers such as Ralph Ellison, Ishmael Reed, and the black British writer Caryl Phillips. Using Fanon's notions of triple-consciousness in tandem with Brechtian and Freudian theories of alienated performances and jokes, the essay concludes with a brief analysis of some of the gendered significations in lyrics from Bert Williams’ first musical comedy and then also in a novel about the performer by Caryl Phillips. (shrink)

This paper focuses on the ethical dilemmas created by advanced technology that would allow patients with motor neurone disease to be sustained by artificial ventilation. The author attempts to support the patient's right to informed choice, arguing from the perspective of autonomy as a first order principle. The counter arguments of caregiver burden and financial restraints are analysed. In the UK, where active euthanasia is not legalized, the dilemma of commencing ventilation is seen to be outweighed by the problems of (...) withdrawing this treatment. The lack of accurate data and protocols that would clarify the current situation is emphasized and the conclusion takes the form of a recommendation for further research. (shrink)

Wilson et al. focus on one class of AGL tasks: the cognitively demanding task of detecting non‐adjacent dependencies (NADs) among items. They provide a typology of the different types of NADs in natural languages and in AGL tasks. A range of cues affect NAD learning, ranging from the variability and number of intervening elements to the presence of shared prosodic cues between the dependent items. These cues, important for humans to discover non‐adjacent dependencies, are also found to facilitate NAD learning (...) in several nonhuman animal species. (shrink)

Studies regularly show that an age-based stereotype threat impairs older adults’ performance on memory tasks. Results regarding stereotype threat effects on false memories are less clear. Some studies suggest that education may moderate the relationship between an age-related stereotype threat and episodic memory performance in older adults. The present study aimed at examining the moderating role of education on the relationship between perceived stereotype threat and false memories in older adults. With this aim, 82 adults between 60 and 70 years (...) of age performed a Deese-Roediger-McDermott task followed by a free recall test and completed questionnaires assessing both their perception of an age-based stereotype threat and their education level. Regression analyses showed no effect of PST on the production of critical lures. However, as was expected, our results showed that in higher educated older adults, as the perception of stereotype increases, the production of critical lures increases. These results confirm the moderating role of education and highlight its key role in the relationship between the age-based stereotype threat and older adults’ susceptibility to false memories. (shrink)

This experimental writing piece by the Earth Unbound Collective explores the ethical, political and pedagogical challenges in addressing climate change, activism and justice. The provocation Earth Unbound: the struggle to breathe and the creative thoughts that follow are inspired by the contagious energy of what Donna Haraway calls response-ability or the ability to respond. This energy ripples through monthly reading groups and workshops organised by this interdisciplinary collective that emerged organically in January 2020.

Wilson et al. focus on one class of AGL tasks: the cognitively demanding task of detecting non‐adjacent dependencies (NADs) among items. They provide a typology of the different types of NADs in natural languages and in AGL tasks. A range of cues affect NAD learning, ranging from the variability and number of intervening elements to the presence of shared prosodic cues between the dependent items. These cues, important for humans to discover non‐adjacent dependencies, are also found to facilitate NAD learning (...) in several nonhuman animal species. (shrink)

Since the U.S. Supreme Court's decision in Dobbs vs. Jackson Women's Health Organization, a growing web of state laws restricts access to abortion. Here we consider how, ethically, doctors should respond when terminating a pregnancy is clinically indicated but state law imposes restrictions on doing so. We offer a typology of cases in which the dilemma emerges and a brief sketch of the current state of legal prohibitions against providing such care. We examine the issue from the standpoints of conscience, (...) professional ethics, and civil disobedience and conclude that it is almost always morally permissible and praiseworthy to break the law and that, in a subset of cases, it is morally obligatory to do so. We further argue that health care institutions that employ or credential physicians to provide reproductive health care have an ethical duty to provide a basic suite of practical supports for them as they work to ethically resolve the dilemmas before them. (shrink)

We explore and critically reflect on the process of science and engineering research assistant skill development both within laboratory-based research teams and, when no team is present, within the faculty supervisor-research assistant interactions. Using a performance-based measure of research skill development, we identify research assistants who, over the course of an academic year of service as a researcher, markedly developed, modestly developed, or failed to develop their research skills. Interviews with these research assistants and their faculty supervisors, seen through the (...) lens of cognitive apprenticeship, provide insight into this variation. We found that within the contours of supervisory relationships and research teams, research skill development is indelibly shaped, for better or worse, by supervisor influence and abundant trial-and-error. (shrink)

Despite the increasing focus on rationing, and rationing decisions in the NHS, little attention has been given to patient's perceptions of rationing and the potential impact this might have on people's use of services. Drawing on the qualitative findings of a study conducted in the North West of England which was concerned with the pattern and processes of primary care help seeking, this paper sets out to examine perceptions and experiences of rationing in primary care and the potential impact this (...) has on people's use of services. In relation to primary care services people had experienced rationing by deterrence, dilution and delay. There was some evidence that perceptions of rationing impacted on help seeking and the use of primary care services. The implications for understanding the way in which perceptions of rationing might influence the formulation of demand and help seeking by people using primary care services are discussed. (shrink)

We assert that one of the examples used by Keller & Miller (K&M), namely, autism, is indeed common, and heritable, but we question whether it is harmful. We provide a brief review of cognitive science literature in which autistics perform superiorly to non-autistics in perceptual, reasoning, and comprehension tasks; however, these superiorities are often occluded and are instead described as dysfunctions. (Published Online November 9 2006).

The SARS-CoV-2 (COVID-19) pandemic continues to expose underlying inequities in healthcare for black, indigenous and Latinx communities in the USA. The gaps in equitable care for communities of colour transcend the diagnosis, treatment and vaccinations related to COVID-19. We are experiencing a continued gap across racial and socioeconomic lines for those who suffer prolonged effects of COVID-19, also known as ‘Long COVID-19’. What we know about the treatment for Long COVID-19 so far is that it is complex, requires a multidisciplinary (...) approach and there is still much research needed to fully understand the effects. In this paper, we discuss pragmatic considerations for including affected communities, relevant stakeholders, and leaders from communities of colour in the planning and implementation of Long COVID-19 research. (shrink)

BackgroundDealing with end of life is challenging for patients and health professionals alike. The situation becomes even more challenging when a patient requests a legally permitted medical service that a health professional is unable to provide due to a conflict of conscience. Such a scenario arises when Victorian health professionals, with a conscientious objection (CO) to voluntary assisted dying (VAD), are presented with patients who request VAD or merely ask about VAD. The Voluntary Assisted Dying Act 2017 (Vic) recognizes the (...) inherent conflict of conscience that may arise for some health professionals when asked to provide VAD and responds by affording broad protection to conscientious objectors who wish to refuse to take part in the VAD process.MethodsSeventeen semi-structured qualitative interviews were conducted with Victorian health professionals with a self-identified CO to VAD in the lead-up to the implementation of VAD in Victoria. Interviews explored how participants anticipated they would manage their CO in practice. Interviews were transcribed verbatim and analyzed thematically.ResultsOur results reveal that the way in which health professionals claimed they would approach CO conversations is variable and was dependant on the strength of their opposition to VAD. We categorized conscientious objectors according to their approach as either dissuasive non-referrers, passive non-referrers, facilitators or negotiators. Our study also explores the perceived difficulties of exercising one’s CO as identified by our participants.ConclusionThe broad protection offered by the Voluntary Assisted Dying Act 2017 (Vic) encourages a range of behaviors from conscientious objectors, due to the minimal obligations imposed. In order to assist conscientious objectors, more policy, institutional guidance, and education needs to be available to conscientious objectors explicitly addressing how to effectively manage one’s CO. Such guidance is imperative to ensuring that their moral integrity is preserved and that they are exercising their CO appropriately. (shrink)

In this article, we conceptualize the under investigated and under theorized relationship between intimate partner violence (IPV) and business responsibility. As an urgent social issue, IPV—understood as abuse of power within the context of an intimate partner relationship, mainly perpetrated by men and involving a pattern of behavior—has been studied for decades in many disciplines. A less common yet vital research perspective is to examine IPV as it relates to the business and to ask how organizations should engage with IPV. (...) In response to this question, we contribute a framework drawing from two distinctions in the business responsibility scholarship: the assumed role of the organization (responsibility to the firm/market; responsibility to the broader socio-political-economic environment); and the second focused on the approach to conceptualizing ethics (justice/fairness; ethics of care). Thus, we explicate four approaches to business responsibility and IPV, which serve the purposes of mapping three selected contributions, identifying limitations of these approaches, and opening up future research opportunities. (shrink)

Le mouvement féministe semble être entré dans l’ère du politiquement discutable. Faut-il s’en réjouir ?Jamais les revendications des féministes ni les problèmes relatifs à l’égalité politique des sexes n’ont autant accaparé les débats publics. La représentation condescendante des féministes comme contestataires marginales,..

La diminution du poids institutionnel des religions dans notre société ne signifie pas pour autant que les hommes se détournent d'interrogations fondamentales touchant à leur identité profonde, à leur origine et à leur destination, au sens de leur vie ici-bas, à l'éventualité d'une vie après la mort. Que ces questions continuent d'occuper la pensée humaine, chacun est à même d'en faire le constat, et la science elle-même les a investies avec des moyens renouvelés. Ce qui a changé dans les dernières (...) décennies, c'est peut-être la manière d'appréhender ces interrogations fondamentales : on recueillait autrefois les réponses en se référant à sa religion d'appartenance ou en puisant dans un ensemble de discours et de pratiques proprement ésotériques ; aujourd'hui, la recherche de principes directeurs qui soient à même de donner un sens à l'existence n'échappe pas au mouvement général de sécularisation et de globalisation qui a radicalement transformé nos cultures. Anticipant cette tendance, Ostad Elahi s'était interrogé, il y a plus de cinquante ans, sur les conditions d'une sagesse contemporaine partagée, capable d'intégrer la dimension spirituelle, et fondée sur les principes fondamentaux communs aux différentes religions. Sous le titre Quelle sagesse pour notre temps?, cet ouvrage entend ouvrir une réflexion sur les modalités que peut prendre la recherche d'une telle sagesse adaptée à notre époque, à la fois conforme à l'idéal d'autonomie de l'individu moderne et ouverte à ses aspirations les plus profondes. Quels en seraient les principes? Parviendra-t-on à les dégager en s'accordant sur des valeurs éthiques et spirituelles universelles? Et si oui, comment est-il possible de les mettre en oeuvre? Une recherche de ce genre relève-t-elle d'une démarche strictement individuelle, ou peut-elle être également conduite de manière collective, à un niveau académique et plus généralement institutionnel? (shrink)

This paper concludes a special feature of Sustainability Science that explores a broad range of social value theoretical traditions, such as religious studies, social psychology, indigenous knowledge, economics, sociology, and philosophy. We introduce a novel transdisciplinary conceptual framework that revolves around concepts of 'lenses' and 'tensions' to help navigate value diversity. First, we consider the notion of lenses: perspectives on value and valuation along diverse dimensions that describe what values focus on, how their sociality is envisioned, and what epistemic and (...) procedural assumptions are made. We characterise fourteen of such dimensions. This provides a foundation for exploration of seven areas of tension, between: (1) the values of individuals vs collectives; (2) values as discrete and held vs embedded and constructed; (3) value as static or changeable; (4) valuation as descriptive vs normative and transformative; (5) social vs relational values; (6) different rationalities and their relation to value integration; (7) degrees of acknowledgment of the role of power in navigating value conflicts. In doing so, we embrace the 'mess' of diversity, yet also provide a framework to organise this mess and support and encourage active transdisciplinary collaboration. We identify key research areas where such collaborations can be harnessed for sustainability transformation. Here it is crucial to understand how certain social value lenses are privileged over others and build capacity in decision-making for understanding and drawing on multiple value, epistemic and procedural lenses. (shrink)

Michel de Montaigne, the inventor of the essay, has always been acknowledged as a great literary figure but has never been thought of as a philosophical original. This book treats Montaigne as a serious thinker in his own right, taking as its point of departure Montaigne's description of himself as 'an unpremeditated and accidental philosopher'. Whereas previous commentators have treated Montaigne's Essays as embodying a scepticism harking back to classical sources, Ann Hartle offers an account that reveals Montaigne's thought to (...) be dialectical, transforming sceptical doubt into wonder at the most familiar aspects of life. This major reassessment of a much admired but also much underestimated thinker will interest a wide range of historians of philosophy as well as scholars in comparative literature, French studies and the history of ideas. (shrink)

This paper concludes a special feature of Sustainability Science that explores a broad range of social value theoretical traditions, such as religious studies, social psychology, indigenous knowledge, economics, sociology, and philosophy. We introduce a novel transdisciplinary conceptual framework that revolves around concepts of ‘lenses’ and ‘tensions’ to help navigate value diversity. First, we consider the notion of lenses: perspectives on value and valuation along diverse dimensions that describe what values focus on, how their sociality is envisioned, and what epistemic and (...) procedural assumptions are made. We characterise fourteen of such dimensions. This provides a foundation for exploration of seven areas of tension, between: (1) the values of individuals vs collectives; (2) values as discrete and held vs embedded and constructed; (3) value as static or changeable; (4) valuation as descriptive vs normative and transformative; (5) social vs relational values; (6) different rationalities and their relation to value integration; (7) degrees of acknowledgment of the role of power in navigating value conflicts. In doing so, we embrace the ‘mess’ of diversity, yet also provide a framework to organise this mess and support and encourage active transdisciplinary collaboration. We identify key research areas where such collaborations can be harnessed for sustainability transformation. Here it is crucial to understand how certain social value lenses are privileged over others and build capacity in decision-making for understanding and drawing on multiple value, epistemic and procedural lenses. (shrink)

On ne peut que se féliciter de la publication de ces deux ouvrages, qui rendent justice à une femme, Andrée Viollis (1870-1950), grand reporter, journaliste très connue dans l’entre-deux-guerres, aujourd’hui tombée dans l’oubli (à la différence d’un de ses contemporains célèbre, Albert Londres). Ces livres ont aussi en commun d’être le fruit savoureux de recherches en histoire contemporaine de deux historiennes dont les travaux ont été remarqués et jugés dignes d’être publiés. L’étude d’Anne...

In December 1984 Angela Weir and Elizabeth Wilson, two founding members of Feminist Review, published an article assessing contemporary British feminism and its relationship to the left and to class struggle. They suggested that the women's movement in general, and socialist-feminism in particular, had lost its former political sharpness. The academic focus of socialist-feminism has proved more interested in theorizing the ideological basis of sexual difference than the economic contradictions of capitalism. Meanwhile the conditions of working-class and black women have (...) been deteriorating. In this situation, they argue, feminists can only serve the general interests of women through alliance with working-class movements and class struggle. Weir and Wilson represent a minority position within the British Communist Party (the CP), which argues that ‘feminism’ is now being used by sections of the left, in particular the dominant ‘Eurocommunist’ left in the CP, to justify their moves to the right, with an accompanying attack on traditional forms of trade union militancy. Beatrix Campbell, who is aligned to the dominant position within the CP, has been one target of Weir and Wilson's criticisms. In several articles from 1978 onwards, and in her book Wigan Pier Revisited, Beatrix Campbell has presented a very different analysis of women and the labour movement. She has criticized the trade union movement as a ‘men's movement’, in the sense that it has always represented the interests of men at the expense of women. And she has described the current split within the CP as one extending throughout the left between the politics of the ‘old’ and the ‘new’: traditional labour movement politics as against the politics of those who have rethought their socialism to take into account the analysis and importance of popular social movements – in particular feminism, the peace and anti-racist movements. In reply to this debate, Anne Phillips has argued that while women's position today must be analysed in the context of the capitalist crisis, it is not reducible to the dichotomy ‘class politics’ versus ‘popular alliance’. Michèle Barrett, in another reply to Weir and Wilson, has argued that they have presented a reductionist and economistic approach to women's oppression, which caricatures rather than clarifies much of the work in which socialist-feminists have been engaged. To air these differences between socialist-feminists over the question of feminism and class politics, and to see their implications for the women's movement and the left, Feminist Review has decided to bring together the main protagonists of this debate for a fuller, more open discussion. For this discussion Feminist Review drew up a number of questions which were put to the participants by Clara Connolly and Lynne Segal. (Michèle Barrett was present in a personal capacity.) They cover the recent background to socialist-feminist politics, the relationship of feminism to Marxism, the role of feminists in le ft political parties and the labour movement, the issue of racism and the prospects for the immediate future. The discussion was lengthy and what follows is an edited version of the transcript. (shrink)

Because of the COVID-19 pandemic, procrastination has become commonplace due to changes in teaching and learning, which trigger students' academic burnout. As a result, it has increased the intensity of procrastination among students who are enrolled in online learning programs. As a result, students have difficulty as a result of the rapid change from in-person learning to online learning. The study investigates the relationship between academic burnout and procrastination among 150 grade 12 senior high school students. Hence, this study employed (...) a correlational design. Based on the inferential analysis, the r coefficient of 0.71 indicates a high positive correlation between the variables. The p-value of 0.00, which is less than 0.05, leads to the decision to reject the null hypothesis. Hence, a significant relationship exists between academic burnout and academic procrastination among grade 12 senior high school students. (shrink)

Moral or ethical questions are vital because they affect our daily lives: what is the best choice we can make, the best action to take in a given situation, and ultimately, the best way to live our lives? Health ethics has contributed to moving ethics toward a more experience-based and user-oriented theoretical and methodological stance but remains in our practice an incomplete lever for human development and flourishing. This context led us to envision and develop the stance of a “living (...) ethics”, described in this inaugural collective and programmatic paper as an effort to consolidate creative collaboration between a wide array of stakeholders. We engaged in a participatory discussion and collective writing process known as instrumentalist concept analysis. This process included initial local consultations, an exploratory literature review, the constitution of a working group of 21 co-authors, and 8 workshops supporting a collaborative thinking and writing process. First, a living ethics designates a stance attentive to human experience and the role played by morality in human existence. Second, a living ethics represents an ongoing effort to interrogate and scrutinize our moral experiences to facilitate adaptation of people and contexts. It promotes the active and inclusive engagement of both individuals and communities in envisioning and enacting scenarios which correspond to their flourishing as authentic ethical agents. Living ethics encourages meaningful participation of stakeholders because moral questions touch deeply upon who we are and who we want to be. We explain various aspects of a living ethics stance, including its theoretical, methodological, and practical implications as well as some barriers to its enactment based on the reflections resulting from the collaborative thinking and writing process. (shrink)

Les travaux archéologiques sur l'apparition et le développement des édifices chrétiens en Jordanie sont déjà anciens et, dans ce pays longtemps préservé des destructions jusqu'à une époque récente, les vestiges, surtout connus par leurs belles mosaïques, offrent une exceptionnelle documentation à l'historien de l'antiquité tardive, de l'époque byzantine et de l'époque omayyade. Comme le dit N. Duval dans sa préface, la Jordanie est un terrain privilégié. Or, tandis que des répertoires et des études d'ensemble sont disponibles pour la Syrie-Palestine et (...) pour le Liban, on en manquait pour la Jordanie. L'ouvrage d'Anne Michel fait plus que combler ce manque : il nous offre une somme exhaustive des vestiges connus à ce jour. (shrink)