We conduct an empirical study on the determinants of the psychological costs of tax evasion, also known as tax morale. As a preliminary step, we build a model of tax evasion including non-monetary considerations, show the relationship between tax compliance and tax morale. In the empirical analysis of tax morale we find, using a binomial logit model, that the justification of tax evasion can be explained by the presence of grievance in absolute terms (those who feel that taxes are too (...) high, those who feel that public funds are wasted, and those who accept underground economic activities); and grievances in relative terms (the suspected level of others’ tax evasion). The sense of duty and the level of solidarity are also relevant factors, but to a lesser extent. (shrink)

The Quaestiones super Physica Aristotelis traditionally attributed to Iohannes Canonicus survive in over 35 manuscripts and at least 8 printings from 1475 to 1520. Yet historians have disagreed about the century, the place of origin, the name and the institutional position of the author. This brief paper combines old and new evidence proving that the text was authored by an Augustinian Canon Regular of the Cathedral of Tortosa named Francesc Marbres, a Catalan from Barcelona, while he was Master of (...) Arts at the University of Toulouse around 1330. (shrink)

Residuated fuzzy logic calculi are related to continuous t-norms, which are used as truth functions for conjunction, and their residua as truth functions for implication. In these logics, a negation is also definable from the implication and the truth constant $\overline{0}$ , namely $\neg \varphi$ is $\varphi \to \overline{0}$. However, this negation behaves quite differently depending on the t-norm. For a nilpotent t-norm (a t-norm which is isomorphic to Łukasiewicz t-norm), it turns out that $\neg$ is an involutive negation. However, (...) for t-norms without non-trivial zero divisors, $\neg$ is Gödel negation. In this paper we investigate the residuated fuzzy logics arising from continuous t-norms without non-trivial zero divisors and extended with an involutive negation. (shrink)

The monoidal t-norm based logic MTL is obtained from Hájek''s Basic Fuzzy logic BL by dropping the divisibility condition for the strong (or monoidal) conjunction. Recently, Jenei and Montgana have shown MTL to be standard complete, i.e. complete with respect to the class of residuated lattices in the real unit interval [0,1] defined by left-continuous t-norms and their residua. Its corresponding algebraic semantics is given by pre-linear residuated lattices. In this paper we address the issue of standard and rational completeness (...) (rational completeness meaning completeness with respect to a class of algebras in the rational unit interval [0,1]) of some important axiomatic extensions of MTL corresponding to well-known parallel extensions of BL. Moreover, we investigate varieties of MTL algebras whose linearly ordered countable algebras embed into algebras whose lattice reduct is the real and/or the rational interval [0,1]. These embedding properties are used to investigate finite strong standard and/or rational completeness of the corresponding logics. (shrink)

In this paper we provide a finite axiomatization (using two finitary rules only) for the propositional logic (called $L\Pi$ ) resulting from the combination of Lukasiewicz and Product Logics, together with the logic obtained by from $L \Pi$ by the adding of a constant symbol and of a defining axiom for $\frac{1}{2}$ , called $L \Pi\frac{1}{2}$ . We show that $L \Pi \frac{1}{2}$ contains all the most important propositional fuzzy logics: Lukasiewicz Logic, Product Logic, Gödel's Fuzzy Logic, Takeuti and Titani's (...) Propositional Logic, Pavelka's Rational Logic, Pavelka's Rational Product Logic, the Lukasiewicz Logic with $\Delta$ , and the Product and Gödel's Logics with $\Delta$ and involution. Standard completeness results are proved by means of investigating the algebras corresponding to $L \Pi$ and $L \Pi \frac{1}{2}$ . For these algebras, we prove a theorem of subdirect representation and we show that linearly ordered algebras can be represented as algebras on the unit interval of either a linearly ordered field, or of the ordered ring of integers, Z. (shrink)

The monoidal t-norm based logic MTL is obtained from Hájek's Basic Fuzzy logic BL by dropping the divisibility condition for the strong conjunction. Recently, Jenei and Montgana have shown MTL to be standard complete, i.e. complete with respect to the class of residuated lattices in the real unit interval [0, 1] defined by left-continuous t-norms and their residua. Its corresponding algebraic semantics is given by pre-linear residuated lattices. In this paper we address the issue of standard and rational completeness of (...) some important axiomatic extensions of MTL corresponding to well-known parallel extensions of BL. Moreover, we investigate varieties of MTL algebras whose linearly ordered countable algebras embed into algebras whose lattice reduct is the real and/or the rational interval [0, 1]. These embedding properties are used to investigate finite strong standard and/or rational completeness of the corresponding logics. (shrink)

What are financial institutions' social responsibilities in developing countries? On the one hand, these institutions share the generic responsibilities of all human organizations and business enterprises. However, their specific social responsibility is the performance of the social function of financial intermediaries, which, in the case of emerging countries, consists mainly of contributing to economic growth and solving the problem of poverty. This paper describes a number of technical-economic and moral problems that take us to a consideration of the performance of (...) banking operations in microfinancing, with special reference to Latin America. The paper also provides a series of recommendations that, in addition to contributing to solving the development and poverty problems in emerging countries, help define financial institutions' social responsibility in such countries. (shrink)

The purpose of this article is to present and discuss some of the best practices of financial industry, in three emerging economies: Colombia, Ecuador, and Peru. The main thesis is that, notwithstanding the importance of certain specific deficiencies, such as an inadequate regulatory context or the lack of financial education among the population, the main factor that explains the low banking levels in emerging and developing economies, affecting mostly lower-income segments, is the use of inefficient financial service distribution models. In (...) connection with this thesis, we will try to show that traditional financial institutions, both in developing countries and in the advanced economies have a special social responsibility to help create an efficient financial system that makes saving and borrowing instruments available to the greatest possible number of citizens. (shrink)

One field in ethics that has been developed during recent decades is virtue ethics, represented most importantly by Alasdair MacIntyre's work After Virtue. Virtue ethics is not opposed to principle-based ethics, but rather complements its task and develops it more fully. In the field of US bioethics, this option has proved to be even more fruitful, especially in the work of Edmund Pellegrino and David Thomasma. Virtue ethics is also being reappraised in relation to the ethics of organisations and business. (...) It is considered that the best way of running a company does not depend solely on a group of ethical principles or agreed criteria, but on the effective exercise of certain qualities of character. Indeed, minimal ethics do not guarantee the excellence of organisations, or even their correct development. They guarantee certain standards of coexistence, but this is not sufficient to carry forward a collective enterprise in a creative way. It is impossible to achieve the aims of an organisation without ambition, magnanimity, humility, prudence, responsibility and courage. This group of intangible elements are virtues. This article explores the process of decision-making in the light of Aristotelian ethics, in particular his work _Nicomachean Ethics_. Making decisions is a common task on the managerial agenda. The decisions of a manager affect individuals, the future of the organisation and, of course, they have consequences for the organisation and its surroundings. Aristotle dedicates Book III of the work in question to studying the art of deliberation and examining which virtues must be taken into account when reaching the best decision. Aristotle tells us that we deliberate about things that are within our power and can be done. There can be no deliberation upon exact and sufficient knowledge; however, we deliberate upon the things that are brought about by our own efforts, although not always in the same way. Leading an organisation is not a mechanical matter, but rather a process that requires creativity and responsibility. There are many different ways of doing it. Following the Aristotelian doctrine, this article aims to examine the elements that must be taken into consideration for correct decisions to be made. The following virtues play a fundamental role in this process: prudence, fortitude, justice and temperance, referred to below as called cardinal virtues. (shrink)

Between 1939 and 1959, the regime led by General Franco pursued a policy of economic self-sufficiency. This policy inflicted great injury on Spanish science and industry, not least in Catalonia, and in its capital, Barcelona. In response, Catalan industry looked to a future made more promising by the advent of nuclear power. This paper describes the innovative role of an industrial body, the Official Chamber of Industry of Barcelona, in catalyzing one the first programmes of teaching and research in nuclear (...) engineering in Spain. (shrink)

Globalisation has given rise to a new field of debate due to the growing mobility of the workers and the consequent cultural diversity inside companies. In this sense, a complex world like ours demands a review of the professional profile which should include the so called intercultural competences as a structuring element of companies’ policy and strategic plan. Subsequently it is suggested that, as the intercultural competences affect the cognitive, affective and behavioural aspects, they actually imply a transformation of the (...) person’s identity. (shrink)

Nicolas Pujol | : L’auteur montre, à partir d’une analyse critique de la catégorie de « sacré », que le modèle d’intégration de la spiritualité à l’hôpital proposé par Kenneth I. Pargament véhicule des normativités qui peuvent générer des tensions éthiques sur le plan de la clinique. Cet article rappelle qu’une catégorie comme celle de « spiritualité » doit demeurer un outil opérationnel qui participe à la connaissance du monde, et que, pour cela, elle doit sans cesse faire l’objet (...) de questions et d’évaluation de la part de ceux et celles qui l’utilisent. | : The author of the article proposes a critical analysis of the way in which Kenneth I. Pargament approaches the concept of “sacred” to define “spirituality” in the medical context. It shows how his definition of “spirituality” using the concept of “sacred” potentially creates ethical tensions in the hospital. “Spirituality” has to remain an “operational tool” and must always be examined before being used by care professionals. (shrink)

This paper aims at being a systematic investigation of different completeness properties of first-order predicate logics with truth-constants based on a large class of left-continuous t-norms . We consider standard semantics over the real unit interval but also we explore alternative semantics based on the rational unit interval and on finite chains. We prove that expansions with truth-constants are conservative and we study their real, rational and finite chain completeness properties. Particularly interesting is the case of considering canonical real and (...) rational semantics provided by the algebras where the truth-constants are interpreted as the numbers they actually name. Finally, we study completeness properties restricted to evaluated formulae of the kind , where φ has no additional truth-constants. (shrink)

BackgroundThe Catalan Institute of Health is the largest health services public provider in Catalonia. “CIH Code of Ethics Virtual Forum”, was created within the Intranet of the CIH to facilitate participation among their employees. The current study aims to: a) Analyse the CIH workers’ assessment of their own, their colleagues’ and the organization’s observance of ethical values; b) Identify the opinions, attitudes, experiences and practices related to the ethical values from the discourse of the workers that contributed voluntarily to the (...) CEVF.MethodsMixed methods study with convergent parallel design:1.Cross sectional study by means of a self-administered, ad hoc, anonymous questionnaire to assess the observance of the ethical values of the CIH according to the participants. A total of 712 workers responded to the questionnaire. A descriptive, bivariate analysis of the results was carried out. 2.Qualitative study to determine the meaning for the workers of the ethical values put forward by the organization. Their individual opinions and experiences were explored by means of a thematic contents analysis of 225 comments posted in the CEVF. The study was conducted between May and December 2008.ResultsThe average score for observance of the CE by the respondents themselves was high, between 3.5-4/5 for the observance by their colleagues and close to 3/5 for the CIH management. These results do not change when we compare by gender, age group and professional discipline. The comments on the values are information-rich, they mirror the ethical environment of the institution and show various ethical dilemmas and suggestions.ConclusionsResults show that it is feasible for a publicly funded health care organization to develop a CE with the participation of employees and the support of the management. Results underscore the relevance of this strategy for the implementation, improvement and update of the CE as a responsibility shared by all workers. Practices consistent with ethical values are rewarded by social approval, enhance employee’s confidence and coherence in decision-making and improve public engagement and institutional policies. (shrink)

This paper is a contribution to Mathematical fuzzy logic, in particular to the algebraic study of t-norm based fuzzy logics. In the general framework of propositional core and Δ-core fuzzy logics we consider three properties of completeness with respect to any semantics of linearly ordered algebras. Useful algebraic characterizations of these completeness properties are obtained and their relations are studied. Moreover, we concentrate on five kinds of distinguished semantics for these logics–namely the class of algebras defined over the real unit (...) interval, the rational unit interval, the hyperreals , the strict hyperreals and finite chains, respectively–and we survey the known completeness methods and results for prominent logics. We also obtain new interesting relations between the real, rational and hyperreal semantics, and good characterizations for the completeness with respect to the semantics of finite chains. Finally, all completeness properties and distinguished semantics are also considered for the first-order versions of the logics where a number of new results are proved. (shrink)

What role does non-genetic inheritance play in evolution? In recent work we have independently and collectively argued that the existence and scope of non-genetic inheritance systems, including epigenetic inheritance, niche construction/ecological inheritance, and cultural inheritance—alongside certain other theory revisions—necessitates an extension to the neo-Darwinian Modern Synthesis (MS) in the form of an Extended Evolutionary Synthesis (EES). However, this argument has been challenged on the grounds that non-genetic inheritance systems are exclusively proximate mechanisms that serve the ultimate function of calibrating organisms (...) to stochastic environments. In this paper we defend our claims, pointing out that critics of the EES (1) conflate non-genetic inheritance with early 20th-century notions of soft inheritance; (2) misunderstand the nature of the EES in relation to the MS; (3) confuse individual phenotypic plasticity with trans-generational non-genetic inheritance; (4) fail to address the extensive theoretical and empirical literature which shows that non-genetic inheritance can generate novel targets for selection, create new genetic equilibria that would not exist in the absence of non-genetic inheritance, and generate phenotypic variation that is independent of genetic variation; (5) artificially limit ultimate explanations for traits to gene-based selection, which is unsatisfactory for phenotypic traits that originate and spread via non-genetic inheritance systems; and (6) fail to provide an explanation for biological organization. We conclude by noting ways in which we feel that an overly gene-centric theory of evolution is hindering progress in biology and other sciences. (shrink)

This paper examines the astrological and religious thinking of Moshe ben Nahman and the intellectual connections in this field with two of the most outstanding Christian thinkers of his time, Ramon Llull and Arnau de Vilanova. Nahmanides, like many medieval scholars, admitted an astral influence, but he did not accept astrology as a divinatory science. He incorporated astrological doctrines in his exegetical works, assuming that Israel is not determined by any star because it only responds to God. Yet the study (...) of medieval medicine and its application cannot be separated from astrology practice because it was considered that the stars had a direct influence not only on the development of the human body, from birth to death, but also in the disease processes which affect it. Ramban and his disciple Solomon ben Adret accepted and practiced astrological medicine. Llull and de Vilanova also devoted themselves to this discipline. All of them agree on the influence of the stars on humankind but condemned astral magic. Like Ramban, Llull rejects other astrological methods considered non-scientific in his time, such as prediction through horoscope. Thus, these thinkers tried to develop an astrology that was not in contradiction with divine omnipotence or free will. (shrink)

IMTL logic was introduced in [12] as a generalization of the infinitely-valued logic of Lukasiewicz, and in [11] it was proved to be the logic of left-continuous t-norms with an involutive negation and their residua. The structure of such t-norms is still not known. Nevertheless, Jenei introduced in [20] a new way to obtain rotation-invariant semigroups and, in particular, IMTL-algebras and left-continuous t-norm with an involutive negation, by means of the disconnected rotation method. In order to give an algebraic interpretation (...) to this construction, we generalize the concepts of perfect, bipartite and local algebra used in the classification of MV-algebras to the wider variety of IMTL-algebras and we prove that perfect algebras are exactly those algebras obtained from a prelinear semihoop by Jenei's disconnected rotation. We also prove that the variety generated by all perfect IMTL-algebras is the variety of the IMTL-algebras that are bipartite by every maximal filter and we give equational axiomatizations for it. (shrink)

This article proposes the meeting of fuzzy logic with paraconsistency in a very precise and foundational way. Specifically, in this article we introduce expansions of the fuzzy logic MTL by means of primitive operators for consistency and inconsistency in the style of the so-called Logics of Formal Inconsistency (LFIs). The main novelty of the present approach is the definition of postulates for this type of operators over MTL-algebras, leading to the definition and axiomatization of a family of logics, expansions of (...) MTL, whose degree-preserving counterpart are paraconsistent and moreover LFIs. (shrink)

Tudo se passa como se a escrita filosófica de Voltaire se desenvolvesse em uma dupla oposição: de um lado, ela visa denunciar o palavrório dos fazedores de sistemas e a cacofonia a que ele conduz, opondo-lhes a prudência e a modéstia; de outro, ela pretende restaurar, contra a tentação cética, o direito à busca da verdade. Em Voltaire, o discurso filosófico nasce desta tensão, do desejo de dizer o mundo e da vontade de se calar, tensão que a escolha do (...) diálogo tem por função explicitar, dramatizando-a. Perguntamo-nos, então, sobre o lugar e o estatuto da filosofia nos Diálogos . Conteúdo ou continente, conjunto de temas ou modalidade discursiva, a filosofia não está tranquila nesses textos, ela aparece em muitos aspectos como uma exigência problemática. (shrink)

We collected shallow reflection data in southwestern Montana, USA, across a 5.4-m-high tectonic scarp. The goal was to image the normal fault associated with the scarp, observed in an adjacent trench. Processing of the data was challenging because the height of the scarp was comparable to the depths of the reflectors of interest. To find out how to proceed, we processed synthetic data generated using velocity models derived in part from actual shot gathers. The actual data are dominated by large-amplitude (...) low-frequency surface waves, but clear high-frequency reflections are seen in the more distant geophones. Common-offset gathers for the raw and high-pass filtered data reveal sharp discontinuities in arrival times and a strong decrease in amplitudes, respectively, under the scarp. These changes in the wavefield are indicative of lateral variations in elastic properties and are consistent with the presence of a fault zone seen in the trench. The actual data were stacked after the surface waves were removed with a narrow f-k filter. Severe muting was applied to isolate the reflections seen in the high-pass filtered data. The stacked data reveal a clear and fairly continuous horizontal reflector on the downthrown side of the fault and more disrupted reflectors on the upthrown side, with truncated reflections and changes in amplitude roughly across the projection of the fault mapped in the trench. These observations are consistent with faulting and would be difficult to explain if the scarp were an erosional feature. (shrink)

In this paper we carry out an algebraic investigation of the weak nilpotent minimum logic and its t-norm based axiomatic extensions. We consider the algebraic counterpart of WNM, the variety of WNM-algebras and prove that it is locally finite, so all its subvarieties are generated by finite chains. We give criteria to compare varieties generated by finite families of WNM-chains, in particular varieties generated by standard WNM-chains, or equivalently t-norm based axiomatic extensions of WNM, and we study their standard completeness (...) properties. We also characterize the generic WNM-chains, i. e. those that generate the variety [MATHEMATICAL DOUBLE-STRUCK CAPITAL W]ℕ[MATHEMATICAL DOUBLE-STRUCK CAPITAL M], and we give finite axiomatizations for some t-norm based extensions of WNM. (shrink)

Our work is a contribution to the model theory of fuzzy predicate logics. In this paper we characterize elementary equivalence between models of fuzzy predicate logic using elementary mappings. Refining the method of diagrams we give a solution to an open problem of Hájek and Cintula (J Symb Log 71(3):863–880, 2006, Conjectures 1 and 2). We investigate also the properties of elementary extensions in witnessed and quasi-witnessed theories, generalizing some results of Section 7 of Hájek and Cintula (J Symb Log (...) 71(3):863–880, 2006) and of Section 4 of Cerami and Esteva (Arch Math Log 50(5/6):625–641, 2011) to non-exhaustive models. (shrink)