Este estudo se dispõe a reflexão sobre a relação entre o Direito Tributário e a proteção ambiental, pela análise das normas regulatórias tributárias, atuando como agente desestimulador de condutas degradantes ao meio ambiente. Normas tributárias podem ser utilizadas como instrumentos estimuladores do desenvolvimento sustentável e desestimuladores de condutas degradantes ambientais. A Constituição Federal estabeleceu as premissas do desenvolvimento econômico. A empresa deve atender a critérios, como desenvolver-se promovendo redução de desigualdades sociais, atendendo às relações de consumo e preservação ambiental. Neste (...) artigo se demonstra a importância das normas tributárias extrafiscais na regulação e contenção de danos ambientais. (shrink)

Lucid dreams are dreams in which a person becomes aware that they are dreaming. They are different from ordinary dreams, not just because of the dreamer's awareness that they are dreaming, but because lucid dreams are often strikingly realistic and may be emotionally charged to the point of elation. Celia Green and Charles McCreery have written a unique introduction to lucid dreams that will appeal to the specialist and general reader alike. The authors explore the experience of lucid dreaming, (...) relate it to other experiences such as out-of-the-body experiences and apparitions, and look at how lucid dreams can be induced and controlled. They explore their use for therapeutic purposes such as counteracting nightmares. Their study is illustrated throughout with many case histories. (shrink)

This book approaches the topic of intercultural understanding in philosophy from a phenomenological perspective. It provides a bridge between Western and Eastern philosophy through in-depth discussion of concepts and doctrines of phenomenology and ancient and contemporary Chinese philosophy. Phenomenological readings of Daoist and Buddhist philosophies are provided: the reader will find a study of theoretical and methodological issues and innovative readings of traditional Chinese and Indian philosophies from the phenomenological perspective. The author uses a descriptive rigor to avoid cultural prejudices (...) and provides a non-Eurocentric conception and practice of philosophy. Through this East-West comparative study, a compelling criticism of a Eurocentric conception of philosophy emerges. New concepts and methods in intercultural philosophy are proposed through these chapters. Researchers, teachers, post-graduates and students of philosophy will all find this work intriguing, and those with an interest in non-Western philosophy or phenomenology will find it particularly engaging. (shrink)

Revised to reflect the current status of scientific and professional theory, practices, and debate across all facets of ethical decision making, this latest edition of Celia B. Fisher's acclaimed book demystifies the American Psychological Association's (APA) Ethical Principles of Psychologists and Code of Conduct. The Fifth Edition explains and puts into practical perspective the format, choice of wording, aspirational principles, and enforceability of the code. Providing in-depth discussions of the foundation and application of each ethical standard to the broad (...) spectrum of scientific, teaching, and professional roles of psychologists, this unique guide helps practitioners effectively use ethical principles and standards to morally conduct their work activities, avoid ethical violations, and, most importantly, preserve and protect the fundamental rights and welfare of those whom they serve. This edition retains and expands upon the critical content of the previous editions to help readers apply the Ethics Code to contemporary social issues in the conduct of responsible psychological science and practice. (shrink)

This study uses a Marxist perspective to investigate Hong Kong students’ alienation from learning. Alienated learners find learning to be a meaningless, disempowering, and estranging activity. Fifteen Hong Kong undergraduate students were invited to join a photovoice project in which they actively took, shared, and discussed photographs of their experiences with learning. The results suggest that social beliefs about high-stakes examinations legitimize internal contradictions in the education system. This makes students uncritically and unreflectively accept alienated learning. Photovoice projects help the (...) students to become critically aware of their position, self-determination, and agency. (shrink)

On some occasions of self-reference there can be two equally viable forms available to speakers: individual self-reference and collective self-reference. This means that selection of one or the other in talk-in-interaction can — akin to the selection of terms for reference to non-present persons — be guided by such considerations as recipient design and action formation. As a strategy for investigating the selection of self-reference terms, this article examines repairs to self-reference that change the form of reference from individual to (...) collective and vice versa. We first identify two repair operations found in the domain of self-reference: aggregation and extraction and then we track the use of both operations across a range of positions in the repair initiation opportunity space. Finally we consider some of the interactional uses of aggregation and extraction repairs in resolving sources of troubles associated with speaker epistemic authority and responsibility for described actions. (shrink)

Junior researchers can be abused and bullied by unscrupulous senior collaborators. This article describes the profile of a type of serial abuser, the White Bull, who uses his academic seniority to distort authorship credit and who disguises his parasitism with carefully premeditated deception. Further research into the personality traits of such perpetrators is warranted.

Philosophy & Social Criticism, Volume 47, Issue 9, Page 1104-1131, November 2021. Contemporary workplaces are mostly hierarchical. Intrinsic and extrinsic bads of workplace hierarchies have been widely discussed in the literature on workplace democracy and workplace republicanism. However, a distinctively intrinsic relational bad, epistemic injustice in the workplace, has largely been neglected by both normative theorists of the workplace and theorists of epistemic injustice. This article, by bringing in the insights of Miranda Fricker’s influential conceptualization of epistemic injustice, argues that (...) hierarchical workplaces have contributed to and reinforced both testimonial and hermeneutical injustices in a central activity of most people’s daily lives. This article argues that these injustices are moral wrongs and thus moral injury to the workers. The article concludes by demonstrating that traditional hierarchy is the most epistemically unjust form of hierarchy, while contestatory hierarchy, because of its emphasis on granting the right to the workers to be listened, is less unjust epistemically. (shrink)

Theories of autobiographical memory emphasise effortful, generative search processes in memory retrieval. However recent research suggests that memories are often retrieved directly, without effortful search. We investigated whether direct and generative retrieval differed in the characteristics of memories recalled, or only in terms of retrieval latency. Participants recalled autobiographical memories in response to cue words. For each memory, they reported whether it was retrieved directly or generatively, rated its visuo-spatial perspective, and judged its accompanying recollective experience. Our results indicated that (...) direct retrieval was commonly reported and was faster than generative retrieval, replicating recent findings. The characteristics of directly retrieved memories differed from generatively retrieved memories: directly retrieved memories had higher field perspective ratings and lower observer perspective ratings. However, retrieval mode did not influence recollective experience. We discuss our findings in terms of cue generation and content construction, and the implication for reconstructive models of autobiographical memory. (shrink)

This paper explores Albert Bandura's concept of moral disengagement in the context of organizational corruption. First, the construct of moral disengagement is defined and elaborated. Moral disengagement is then hypothesized to play a role in the initiation of corruption by both easing and expediting individual unethical decision-making that advances organizational interests. It is hypothesized to be a factor in the facilitation of organizational corruption through dampening individuals’ awareness of the ethical content of the decisions they make. Finally, it is hypothesized (...) to contribute to the perpetuation of corruption in organizations, because if individuals who have a greater propensity to morally disengage are more likely to make decisions that advance organizational interests regardless of the ethicality of those decisions, they may also be rewarded for those decisions in terms of organizational advancement. Together these studies form an argument that moral disengagement plays an important role in processes of organizational corruption. (shrink)

It is usually believed that the concept of ‘qiwu 齊物’ in the Zhuangzi means ‘equalizing things’. This reading of the Zhuangzi, however, presupposes that things are originally separated and exist independently. The equality of things is just a mental construct in a specific state of mind. In this paper, we will argue that this reading does not stand; what Zhuangzi does in the ‘Qiwulun 齊物論’is to examine how myriad things are created from the original oneness. According to Zhuangzi’s philosophy of (...) thing, things are created by objectification through fact and value imposing. Oneness is therefore not a mere perspective but the condition for things being objectified. This understanding of the things’ being is comparable to Heidegger’s classification of thing and equipment, but it differs from Heidegger by its special implication on the Daoist liberation. (shrink)

Intuition-based accounts of the a priori are criticised for appealing to a “mysterious” faculty of rational intuition to explain how a priori knowledge is possible. Analyticity-based accounts are typically motivated by opposition to them, offering a purportedly “non-mysterious” account of the a priori. In this paper, I argue that analyticity-based accounts are in no better position to explain the a priori than intuition-based accounts, and that we have good reason to doubt the explanation they offer. To do this, I focus (...) on recent analyticity-based accounts of the a priori, which appeal to understanding alone to explain the a priori. First, I argue that the appeal to understanding as the source of the a priori is no less mysterious than the appeal to rational intuition. Second, I argue that analyticity-based accounts of the a priori do not provide an alternative to intuition-based accounts as the fundamental explanation they offer of the a priori is one that could equally be endorsed by a friend of rational intuition—and that they fail for reasons that do not undermine intuition-based accounts. (shrink)

This paper explores the prospects for a Pritchardean epistemological disjunctivist account of memory knowledge. We begin by providing an overview of Duncan Pritchard's epistemological disjunctivist account of perceptual knowledge, as well as the theoretical advantages of such an account. Drawing on that account, we present and motivate our own Pritchardean epistemological disjunctivist account of memory knowledge. After distinguishing different sorts of memory and the different roles that memory can play in knowledge acquisition, we set out our account and argue that (...) the case for epistemological disjunctivism enjoys parity with the case for epistemological disjunctivism of perceptual knowledge. We also consider objections to our account. The first is from Joe Milburn and Andrew Moon, who argue against a general epistemological disjunctivism of memory on the basis of differences in memory types. The second objection arises from a Radford-like case whereby one's true belief is from memory even though one lacks rational support that is reflectively accessible to one. (shrink)

W. V. Quine famously claimed that no statement is immune to revision. This thesis has had a profound impact on twentieth century philosophy, and it still occupies centre stage in many contemporary debates. However, despite its importance it is not clear how it should be interpreted. I show that the thesis is in fact ambiguous between three substantially different theses. I illustrate the importance of clarifying it by assessing its use in the debate against the existence of a priori knowledge. (...) I show how the three different readings of the thesis can be used to generate three substantially different and philosophically significant arguments against the a priori. I further challenge each one of these arguments against the a priori. (shrink)

The spatial misrepresentation objection (SMO) against the wave theory of sound argues that if sounds are compression waves, then our auditory experiences are massively illusory for not representing sounds as propagating in the medium. Thus, it claims that the wave theory should be rejected because it is unreasonable to accept such an error theory of hearing. This paper presents a metaphysics of compression waves to show that the wave theory correctly implies that we cannot hear sounds as propagating. Moreover, I (...) argue that the SMO is based on a mischaracterisation of the phenomenology of auditory experiences. A new conception of auditory perception is then proposed to explain how a sound source and its compression wave are both represented in the same auditory experience. Finally, I compare my view with some alternative theories of sound. Overall, it is found that the SMO is more of an objection against the traditional conception of hearing than a challenge to the wave theory of sound. (shrink)

The aim of this article is to show the relationship between the Liber nouus de anima rationali, a work by Ramon Llull, and the psychological discourse in the thirtheenth century, by means of an analysis of its sources and the doctrinal and thematic context.

ABSTRACT Many recent works on the methodology of intercultural philosophy point to a fundamental dilemma of the discipline: if there is a common ground for intercultural understanding, then the essence of this ground is universal instead of multi-cultural; if there are irreducible and incommunicable factors in different cultures, then complete understanding seems to be impossible. In this paper, I propose that this dilemma is founded on the assumption that intercultural philosophy is equivalent to intercultural understanding. I argue that, however, intercultural (...) philosophy should begin with questioning. Instead of understanding another culture using one’s own conceptual scheme, intercultural questioning puts one’s conceptual scheme and traditional worldview into question. The new questions obtained by phenomenologically reducing traditional thought will become a ground for intercultural dialogue without reducing one’s culture to another culture. Finally, I will use a case in Chinese philosophy to demonstrate the process of intercultural questioning. (shrink)

Transactive memory theory describes the processes by which benefits for memory can occur when remembering is shared in dyads or groups. In contrast, cognitive psychology experiments demonstrate that social influences on memory disrupt and inhibit individual recall. However, most research in cognitive psychology has focused on groups of strangers recalling relatively meaningless stimuli. In the current study, we examined social influences on memory in groups with a shared history, who were recalling a range of stimuli, from word lists to personal, (...) shared memories. We focused in detail on the products and processes of remembering during in-depth interviews with 12 older married couples. These interviews consisted of three recall tasks: (1) word list recall; (2) personal list recall, where stimuli were relevant to the couples’ shared past; and (3) an open-ended autobiographical interview. We conducted these tasks individually and then collaboratively two weeks later. Across each of the tasks, although some couples demonstrated collaborative inhibition, others demonstrated collaborative facilitation. We identified a number of factors that predicted collaborative success, in particular, group-level strategy use. Our results show that collaboration may help or hinder memory, and certain interactions are more likely to produce collaborative benefits. (shrink)

Joint action, critical to human social interaction and communication, has garnered increasing scholarly attention in many areas of inquiry, yet its development remains little explored. This paper reviews research on the growth of joint action over the first 2 years of life to show how children become progressively more able to engage deliberately, autonomously, and flexibly in joint action with adults and peers. It is suggested that a key mechanism underlying the dramatic changes in joint action over the second year (...) of life is the ability to reflect consciously on oneself and one’s behavior and volition and correspondingly, on the behavior, goals, and intentions of others. (shrink)

Is feminism compatible with psychology or therapy? This text suggests alternatives to the dangers offered by the many practitioners of psychology. The authors offer in-depth information on traditional theories alongside an encyclopaedic knowledge of therapy praxis on both sides of the Atlantic.

In social and cultural theory, topology has been used to articulate changes in structures and spaces of power. In this introduction, we argue that culture itself is becoming topological. In particular, this ‘becoming topological’ can be identified in the significance of a new order of spatio-temporal continuity for forms of economic, political and cultural life today. This ordering emerges, sometimes without explicit coordination, in practices of sorting, naming, numbering, comparing, listing, and calculating. We show that the effect of these practices (...) is both to introduce new continuities into a discontinuous world by establishing equivalences or similitudes, and to make and mark discontinuities through repeated contrasts. In this multiplication of relations, topological change is established as being constant, normal and immanent, rather than being an exceptional form, which is externally produced; that is, forms of economic, political and cultural life are identified and made legible in terms of their capacities for continuous change. Outlining the contributions to this Special Issue, the introduction discusses the meaning of topological culture and provides an analytic framework through which to understand its implications. (shrink)

People live and age together in social groups. Across a range of outcomes, research has identified interdependence in the cognitive and health trajectories of ageing couples. Various types of memory decline with age and people report using a range of internal and external, social, and material strategies to compensate for these declines. While memory compensation strategies have been widely studied, research so far has focused only on single individuals. We examined interdependence in the memory compensation strategies reported by spouses within (...) 58 older couples. Couples completed the Memory Compensation Questionnaire, as well as an open-ended interview about their memory compensation practices. We found that internal, intra-individual memory compensation strategies were not associated within couples, but external, extra-individual strategies showed interdependence. Individuals’ scores on material/technological compensation strategies were positively correlated with their partners’. Reported reliance on a spouse was higher for men and increased with age. Our open-ended interviews yielded rich insights into the complex and diverse resources that couples use to support memory in day-to-day life. Particularly evident was the extent of interaction and coordination between social and material compensation, such that couples jointly used external compensation resources. Our results suggest that individuals’ reports of their compensation strategies do not tell the whole story. Rather, we propose that older couples show interdependence in their memory compensation strategies, and adopt complex systems of integrated material and social memory compensation in their day-to-day lives. (shrink)

Withdrawal of artificially delivered nutrition and hydration (ANH) from patients in a permanent vegetative state (PVS) requires judicial approval in England and Wales, even when families and healthcare professionals agree that withdrawal is in the patient9s best interests. Part of the rationale underpinning the original recommendation for such court approval was the reassurance of patients’ families, but there has been no research as to whether or not family members are reassured by the requirement for court proceedings or how they experience (...) the process. The research reported here draws on in-depth narrative interviews with 10 family members (from five different families) of PVS patients who have been the subject of court proceedings for ANH-withdrawal. We analyse the empirical evidence to understand how family members perceive and experience the process of applying to the courts for ANH-withdrawal and consider the ethical and practice implications of our findings. Our analysis of family experience supports arguments grounded in economic and legal analysis that court approval should no longer be required. We conclude with some suggestions for how we might develop other more efficient, just and humane mechanisms for reviewing best interests decisions about ANH-withdrawal from these patients. (shrink)

Comme c’est le cas de nombreuses histoires, celle du demi-million d’Espagnols arrivés en France en janvier et février 1939, alors que se termine la guerre d’Espagne, a toujours été écrite au masculin sous le couvert du neutre. En s’intéressant aux femmes réfugiées espagnoles en France, Maëlle Maugendre met pour la première fois le genre au cœur de l’analyse. Elle révèle la dimension profondément genrée de la politique de la République, puis de l’État français, et des expériences de cette popu...

This paper explores the prospects for a Pritchardean epistemological disjunctivist account of memory knowledge. We begin by providing an overview of Duncan Pritchard's epistemological disjunctivist account of perceptual knowledge, as well as the theoretical advantages of such an account. Drawing on that account, we present and motivate our own Pritchardean epistemological disjunctivist account of memory knowledge. After distinguishing different sorts of memory and the different roles that memory can play in knowledge acquisition, we set out our account and argue that (...) the case for epistemological disjunctivism enjoys parity with the case for epistemological disjunctivism of perceptual knowledge. We also consider objections to our account. The first is from Joe Milburn and Andrew Moon, who argue against a general epistemological disjunctivism of memory on the basis of differences in memory types. The second objection arises from a Radford-like case whereby one's true belief is from memory even though one lacks rational support that is reflectively accessible to one. (shrink)

This thesis presents an interpretation of David Hume’s essay ‘Of the Standard of Taste’. The most distinguishing feature of this interpretation is the emphasis placed on the significance of Hume’s general philosophical position in a faithful reading of this philosophical classic. The success of this interpretation will show that Hume’s essay should be read as an integral part of his system of philosophy. There are three parts in this thesis. The first part is an overview of some key aspects of (...) Hume’s philosophy which are relevant to my interpretation. Unlike many contemporary philosophers in the analytic tradition, Hume is a systematic thinker. A faithful reading of his works should take his general philosophical framework seriously. Therefore, this overview of his system serves as the general background of the next two parts. The second part is a discussion of Hume’s aesthetic thought. More specifically, it provides an exposition of his view on beauty and judgements of beauty. This part completes the stage-setting for the development of my interpretation, by helping the reader form a more specific conceptual framework for understanding Hume’s essay. The third part develops an interpretation of ‘Of the Standard of Taste’ according to what has been provided in the previous two parts. It starts with an outline of the essay, which indicates Hume’s aim in writing it. After that, a few sections are devoted to some central elements of the essay. The last section of this part discusses four controversies concerning Hume’s essay. These discussions establish the strength of this interpretation, or at least, the fruitful prospect of an interpretative project that integrates Hume’s essay into his whole system. (shrink)

A major conceptual dynamic in all major religious traditions is the need for purification and transformation of the individual in order to effect integration and maturation of the personality in the divine. Although the means by which this purification takes place differs according to the cultural and religious configurations of any given tradition, nevertheless a recurring image is that of an inner and outer odyssey. A major example is the threefold path of John of the Cross, which presents a psycho-spiritual (...) journey by which 'divine osmosis' can be realised, passing through the 'dark night of the soul', and culminating in 'spiritual marriage'. Although not accepted by many theoreticians and practitioners of mysticism, nevertheless the value of the Sanjuanist schemata still holds sway in contemporary society. (shrink)

Este artigo se propõe a discutir a governança global no setor saúde a partir da análise do contexto de emergência deste e de outros termos correlacionados —saúde global, governança da saúde global (ou governança global para a saúde), diplomacia em saúde ou diplomacia em saúde global. O referencial teórico utilizado é a análise de políticas públicas, a partir da premissa que tanto as políticas domésticas, incluída a política externa, quanto as políticas internacionais são consideradas políticas públicas, uma vez que articulam (...) diferentes atores, ideias e preferencias no processo decisório, em suas distintas etapas —formação de agenda, formulação da política, implementação e resultados. A metodologia é qualitativa e emprega a técnica revisão bibliográfica não sistemática. As profundas mudanças na ordem mundial que se evidenciam no período pós-Guerra Fria (década de 1990) são analisadas e servem de referência para a discussão teórica e conceitual do significado desses termos na nova dinâmica mundial instaurada desde então. Conclui-se que a governança global no setor saúde é caudatária de um processo mais amplo, que incluí a governança global e suas especificidades em um contexto mundial de grandes transformações políticas, institucionais e ideológicas, com predomínio avassalador da perspectiva neoliberal. Como consequência o termo global adquire significado particular, incorporado no termo saúde global, em substituição ao saúde internacional. Os efeitos setoriais dessa dinâmica se materializam na entrada de determinados problemas de saúde considerados globais nas agendas de política externa e na sua utilização como instrumento geopolítico. Mudanças no financiamento da Organização Mundial da Saúde (OMS) e o surgimento de novas articulações institucionais aumentam a participação do setor privado no processo decisório e na regulação setorial, traduzida na privatização da provisão de serviços, da cooperação e ajuda internacional em saúde aos países em desenvolvimento, proliferando os programas verticais e o bypass dos governos nacionais, em detrimento do fortalecimento dos sistemas públicos e universais de saúde. (shrink)

Contemporary workplaces are mostly hierarchical. Intrinsic and extrinsic bads of workplace hierarchies have been widely discussed in the literature on workplace democracy and workplace republicanis...

This dissertation aims to revive wave theory in the philosophy of sound. Wave theory identifies sounds with compression waves. Despite its wide acceptance in the scientific community as the default position, many philosophers have rejected wave theory and opted for different versions of distal theory instead. According to this current majority view, a sound has its stationary location at its source. I argue against this and other alternative philosophical theories of sound and develop wave theory into a more defensible form. (...) Philosophers of sound tend to emphasise how sounds are experienced to be in their arguments. Most often, it is assumed that that which appears to be a distally located bearer of auditory properties in an auditory experience is a sound. Chapter 1 argues that if this distal entity is the sound source instead, many of the existing theories of sound will be severely affected. Chapter 2 discusses auditory perception and criticises the common assumption that we hear non-sound entities in virtue of hearing sounds. I show that this assumption begs the question against certain theories of sound and that the contrary view that sound sources can be directly heard is more plausible. If sound sources can be directly heard, then features commonly attributed to sounds based on auditory experiences might rather be features of sound sources. I examine eight of such features in Chapter 3. Only four of them survive. Chapters 4 and 5 review the existing theories of sound. After a taxonomy of existing theories of sound, each theory is criticised one-by-one. Some of them are problematic precisely because they rely on the implausible assumption that that which appears to be distally located in an auditory experience is a sound rather than a sound source. Lastly, Chapter 6 focuses on wave theory. It begins with two positive arguments for wave theory in general, followed by my replies to two common objections in the literature. I then move on to develop my version of wave theory. There are two core aspects of my view. The first one is a metaphysics of compression waves; the second is an account of what it is to hear compression waves. After comparing my view with a similar theory, I demonstrate the explanatory power of my view in two steps. First, the eight commonly accepted features of sounds examined in Chapter 3 are revisited. It turns out that my view can accommodate all of them. Second, explanations for four special sound-related phenomena are offered at the end of the chapter. I conclude in the last chapter with the suggestion that, as a philosopher, the best way to defend wave theory is to offer a better understanding of auditory perception which explains how compression waves are experienced. (shrink)

Purpose – The aim of this study is to study the implementation of G2B initiatives for small- and medium-sized enterprises in Hong Kong, focusing on the underlying importance, benefits and challenges. Design/methodology/approach – The context of this study was initially established based on comparisons with B2B initiatives. However, it is also learned from the literature that the transformational aspect of e-Government development has not been materialized, whereas the extended web assessment method, the three-ring model and DeLone and McLean’s IS success (...) model were therefore identified to derive and build the theoretical G2B success model, thereby developing the online survey instrument of this study. Specifically, a positivist paradigm was adopted to investigate the impact of each G2B success factor on the overall satisfaction with using the G2B systems under examination from the perspective of SMEs, rather than simply placing emphasis on the number of electronic services provided and the investments spent. Findings – The research findings were compiled based on both the multiple regression analysis and EWAM analysis results, thus making the necessary improvements in the appropriate service aspects of the G2B systems concerned. Originality/value – The main study concluded that prevalent G2B initiatives in Hong Kong have been largely connected to pursuing conservative paradigms in public service provision. The new e-Government strategic agenda is therefore laid out for increasing the overall transparency of new public management based on the provision of resilient-based public services, thereby advancing the democratic empowerment of all the G2B stakeholders involved and also maximizing the multifold effects of value creations. (shrink)