Friendly persuasion, in contrast to deterrent measures like tax audits and penalties on underreported taxes, is a positive and possibly a cost effective method of increasing taxpayer compliance. However, prior studies have failed to show that friendly persuasion has a significant impact on compliance (Blumenthal et al., 2001; McGraw and Scholz, 1991). In our study, in contrast to prior studies, we examine the impact of generating and reading reasons supporting compliance as friendly persuasion on individuals' income reporting behavior as well (...) as control for gender effects. Specifically, we predict an interaction effect between friendly persuasion and gender on compliance behavior. We carried out a 2 (friendly persuasion and control) × 2 (men and women) full factorial experiment, where participants earned $30 by completing two questionnaires. Participants in the friendly persuasion group were required first to generate and second to read a list of reasons why they should comply fully. Afterwards, participants in both groups were asked to report the income they earned and pay tax on the reported income. The results show a significant main effect for gender as well as a significant interaction effect between gender and friendly persuasion on income reported. Women in the friendly persuasion group reported significantly higher income compared to men in that group. Other comparisons were not significant. Policy implications for increasing taxpayers' ethics and compliance are highlighted. (shrink)

This study used a laboratory experiment with monetary incentives to test the impact of three personal factors , and three situational factors , while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behavior. These results highlight the importance of obtaining a proper understanding of these factors for developing effective policies for increasing the level of compliance, and indicate that standard (...) enforcement polices based on punishment alone should be supplemented by an information system that would acquaint tax payers with the compliance level of other tax payers; reinforce the concept of fairness of the tax system among tax payers; and develop programs that enhance and appeal to a taxpayer's moral conscience and reinforce social cohesion. (shrink)

Sequences of individual words make up media reports. And sequences of media reports constitute the power of the news media to influence corporate practices. In this paper, we focus on the micro-foundations of news reports to elaborate how an atmosphere of negative news reports following an initial exposure of corporate pollution activity can help stop such activity through their impact on corporate managers. We extend our understanding of the corporate governance effect of news media by considering two new aspects of (...) reports—one, the proportion of words in negative reports relative to the total number of words in all reports; and two, the geographical origin of news media. We suggest that the more negative the media coverage, and the more local this coverage, the greater the impact on corporations. Our study of news media reports from more than 600 newspaper sources on disciplining pollution activities of listed Chinese firms from 2004 to 2012 provides strong support for our hypotheses. These findings have valuable implications for the handling of pollution issues in transitional economies via the power of news words. (shrink)

I criticize Julian Dodd's Platonist conception of musical works as discovered eternal types, and defend and elaborate upon Jerrold Levinson's conception of musical works as creatable indicated types. I raise broadly three sorts of worries for Dodd. First, I argue that Dodd conflates types with Platonist universals in claiming that types are eternal and discovered. Secondly, I raise worries for Dodd's Platonist claim that musical works are discovered not created. Here I argue that Dodd's claim goes against our current musical (...) practice. I then argue that Dodd's view leads to a false divide across the arts, and defend this claim from Dodd's criticisms. I also defend the claim that Dodd's view robs artists of the special status we give to them as creators, not merely creative discoverers. I suggest also that musical works can not only be created but can also plausibly cease to exist, which Dodd's Platonism would seem to deny. Thirdly and finally, I defend the conception of musical works as indicated types from Dodd's criticisms. Here I argue that Dodd's view is ontologically profligate. I also submit that Dodd is mistaken in thinking that indicated types have times as their constituents and thus must be events. (shrink)

Over the last several years, there has been a growing controversy about whether Yogacara Buddhism can be said to be idealist in some sense, as used to be commonly thought by earlier scholars. In this paper, I first clarify the different senses of idealism that might be pertinent to the debate. I then focus on some of the works of Vasubandhu, limiting myself to his Vimsatika, Trimsika, and Trisvabhavanirdesa. I argue that classical Yogacara Buddhism, at least as found in these (...) works of Vasubandhu, is closer to epistemic rather than metaphysical idealism or absolute idealism, as I understand these. However, there are undoubtedly some important differences between Vasubandhu's Yogacara and Western epistemic idealism that cast doubt on the idea that Yogacara is simply to be lumped together with Western epistemic idealism. (shrink)

_Despite advances in standard of living of the population, the condition of widows and divorced women remains deplorable in society. The situation is worse in developing nations with their unique social, cultural and economic milieu, which at times ignores the basic human rights of this vulnerable section of society. A gap exists in life expectancies of men and women in both developing and developed nations. This, coupled with greater remarriage rates in men, ensures that the number of widows continues to (...) exceed that of widowers. Moreover, with women becoming more educated, economically independent and aware of their rights, divorce rates are increasing along with associated psychological ramifications. The fact that widowed/divorced women suffer from varying psychological stressors is often ignored. It has been concluded in various studies that such stressors could be harbingers of psychiatric illnesses (e.g., depression, anxiety, substance dependence), and hence should be taken into account by treating physicians, social workers and others who come to the aid of such women. A change in mindset of the society is required before these women get their rightful place, for which a strong will is needed in the minds of the people, and in law-governing bodies._. (shrink)

In this article, epoch-based dynamic features such as sequence of epoch interval values and epoch strength values are explored to classify infant cries. Epoch is the instant of significant excitation of the vocal tract system during the production of speech. For voiced speech, the most significant excitation takes place around the instant of glottal closure. The different types of infant cries considered in this work are hunger, pain, and wet diaper. In this work, epoch strength and epoch interval features are (...) used to represent infant cry-specific information from the acoustic signal. In this study, the proposed features such as epoch interval and epoch strength values are determined using zero-frequency filter-based method. Gaussian mixture models are used to classify the above-mentioned cries from the features proposed in this work. GMMs are developed separately for each of the cries using the proposed features. The infant cry database collected under a telemedicine project at the Indian Institute of Technology Kharagpur has been used for this study. In the first step, infant cry recognition accuracy is investigated separately using epoch interval and epoch strength features. To enhance recognition performance, GMMs developed using various features are combined through score level fusion techniques. The recognition performance using a combination of evidence is found to be superior over individual systems. (shrink)

In this article, I assume that musical works are abstract types, and I raise and address a new question concerning musical ontology that may take the types view at least a step further: When do musical works cease to exist? I then propound my view about musical works as types, which is somewhat like the Aristotelian Realist position concerning universals. Next, I address some objections to that view. Finally, I provide some grounds for rejecting alternative views that see Western classical (...) musical works before 1950 (the sorts of musical works the discussion here is restricted to) either as classes or else as kinds. (shrink)

The Journal of Aesthetics and Art Criticism, Volume 78, Issue 1, Page 117-120, Winter 2020.

In the present work, I attempt to address the issue of what it means to say that art is a form of communication, that many works of art communicate to us, and that many avant-garde artworks do not communicate to us. These are claim often made by those who are appropriately backgrounded in the arts, and often even by laypersons. ;I focus largely on music and claim that artistic communication is important though not essential to be an artwork, and to (...) be valuable as such. At least four different concepts or senses of artistic communication are identified: artistic communication of messages, artistic communication of information, artistic communication of mental states, and artist-audience communication. A work of art may communicate in one or the other of these senses without necessarily communicating in all of these senses. ;It is also claimed that these different concepts of artistic communication have humanistic, cognitive and other values. At the same time, I reject the view that art should be seen as some sort of language, and that artistic communication should be explicated in terms of art being some sort of language. ;Within the broad framework of artistic communication, I also deal with some central issues in philosophical aesthetics, as well as some issues outside aesthetics, and often offer my own views on these in the light of what others have said. These issues include the role of the artist's intentions in interpreting artworks, artistic expressiveness, the values of art, the allegedly non-communicative and alienating effect of avant-garde art, Tolstoy's theory of artistic communication, and art's contributing to our self-understanding. Other issues discussed include the nature of metaphors and the question of their paraphraseability, and the nature of emotions, moods and feelings. (shrink)

Dear editor,I read with interest the findings from Professor Seale's study and listened to the discussion with the author on Radio 4's Today programme on the 26 August 2010.I commend the author's conclusions that ‘Greater acknowledgement of the relationship of doctors' values with clinical decision-making is advocated’. The study opens up a wider debate about the relationship of both doctors' and nurses' values with the whole process of care. The Liverpool Care Pathway for ….

Conflict resolution practitioners consistently struggle with access to structured armed conflict data, a dataset already rife with uncertainty, inconsistency, and politicization. Due to the lack of a standardized approach to collating conflict data, publicly available armed conflict datasets often require manipulation depending upon the needs of end users. Transformation of armed conflict data tends to be a manual, time-consuming task that nonprofits with limited budgets struggle to keep up with. In this paper, we explore the use of a deep natural (...) language processing model to aid the transformation of armed conflict data for conflict analysis. Our model drastically reduces the time spent on manual data transformations and improves armed conflict event classification by identifying multiple incidence types. This minimizes the human supervision cost and allows nonprofits to access a broader range of conflict data sources to reduce reporting bias. Thus, our model contributes to the incorporation of technology in the peace building and conflict resolution sector. (shrink)

Today, business corporations across the globe are moving beyond the short-term myopic goal of profit maximization to long-term sustainability goals involving environmental, social and corporate governance goals. This is due to the growing realization that ESG factors constitute a significant source of risk for the business and can affect their financial returns. Academic research has shown that improved ESG performance has lowered risk and enhanced financial performance but results seemed to vary widely across countries. Regrettably, this subject remains largely un-researched (...) in the context of emerging economies, including India. This paper attempts to fill this much needed gap in sustainability literature in one of the largest emerging market economies, India. It empirically examines the impact of environmental, social and corporate governance performance of companies on their financial performance, in India, using panel regression models. The findings of the study indicate that good corporate ESG performance enhances financial performance. The findings of this study have important implications for investors, corporate management as well as policymakers and regulators. (shrink)

Psychiatry has come up as one of the most dynamic branches of medicine in recent years. There are a lot of controversies regarding concepts, nosology, definitions and treatments in psychiatry, all of which are presently under a strict scanner. Differences are so many that even the meaning of psychiatry varies amongst individual psychiatrists. For us, it is an art to practice psychiatry and give the patient what he needs. Still, it should be practiced with great caution and utmost sincerity towards (...) the patient, based on scientific knowledge and not to be guided by individual conceptions alone. Ethics in psychiatry forms an integral part of its basic concept and meaning, and a tight balance should be maintained between professional advancement and patient benefit. In recent years, the scope of psychiatry has enlarged considerably, with wide ranging influences from Sociology, Anthropology and Philosophy on the one hand, and Neurology and Medicine on the other. (shrink)

In a recent article, ‘An Epistemic Dilemma for Actual Intentionalism’, Saam Trivedi argues that the way we ought to interpret artworks is best understood using the model proposed by hypothetical intentionalism. Trivedi alleges that actual intentionalism faces a serious dilemma, the upshot of which is that actual intentionalists must choose between redundancy and indeterminacy. Largely on the basis of this dilemma, he concludes that even if actual intentionalism is descriptively accurate, it is prescriptively untenable. In this essay, I (...) focus on this alleged dilemma and argue that, contra Trivedi, it fails to undermine the prescriptive legitimacy of moderate actual intentionalism. That is, Trivedi's dilemma does not offer us a good reason to refrain from working to understand works of art under the methodological guidance of actual intentionalism. (shrink)

The aim of this chapter is to describe a type of law governing involuntary treatment that is based on decision-making capability and not on risk of harm to self or others. It is consistent with the legal and ethical principles followed in general medicine, and non-discriminatory against people with a mental illness. The rationale behind the proposal is outlined, as well as its principles and main features. It is argued that this type of law could be adapted to the needs (...) of low and middle-income countries without sacrificing its underlying principles, and that it lends itself to such adaptation much better than traditional mental health legislation. (shrink)