Chronic widespread pain is one of the most difficult pain conditions to treat due to an unknown etiology and a lack of innovative treatment design and effectiveness. Based upon preliminary findings within the fields of motivational psychology, integrative neuroscience, diaphragmatic breathing, and vagal nerve stimulation, we propose a new treatment intervention, motivational nondirective resonance breathing, as a means of reducing pain and suffering in patients with chronic widespread pain. Motivational nondirective resonance breathing provides patients with a noninvasive means of potentially (...) modulating five psychophysiological mechanisms imperative for endogenously treating pain and increasing overall quality of life. (shrink)

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing (...) outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed. (shrink)

Between 1945 and 1953, while the Soviet Union confronted postwar reconstruction and Cold War crises, its unchallenged leader Joseph Stalin carved out time to study scientific disputes and dictate academic solutions. He spearheaded a discussion of "scientific" Marxist-Leninist philosophy, edited reports on genetics and physiology, adjudicated controversies about modern physics, and wrote essays on linguistics and political economy. Historians have been tempted to dismiss all this as the megalomaniacal ravings of a dying dictator. But in Stalin and the Soviet Science (...) Wars, Ethan Pollock draws on thousands of previously unexplored archival documents to demonstrate that Stalin was in fact determined to show how scientific truth and Party doctrine reinforced one another. Socialism was supposed to be scientific, and science ideologically correct, and Stalin ostensibly embodied the perfect symbiosis between power and knowledge. Focusing on six major postwar debates in the Soviet scientific community, this elegantly written book shows that Stalin's forays into scholarship can be understood only within the context of international tensions, institutional conflicts, and the growing uncertainty about the proper relationship between scientific knowledge and Party-dictated truths. The nature of Stalin's interventions makes clear that more was at stake than high politics: these science wars were about asserting that the Party was rational and modern, and about codifying the Soviet worldview in a battle for the hearts and minds of people around the globe during the early Cold War. Ultimately, however, the effort to develop a scientific basis for Soviet ideology undermined the system's legitimacy. (shrink)

This paper contributes to the mathematical foundations of the model for utility theory developed by Richard Jeffrey in The Logic of Decision [5]. In it I discuss the relationship of Jeffrey's to classical models, state and interpret an existence theorem for numerical utilities and subjective probabilities and restate a theorem on their uniqueness.

I present unexplored and unaccounted for uses of 'wants'. I call them advisory uses, on which information inaccessible to the desirer herself helps determine what she wants. I show that extant theories by Stalnaker, Heim, and Levinson fail to predict these uses. They also fail to predict true indicative conditionals with 'wants' in the consequent. These problems are related: intuitively valid reasoning with modus ponens on the basis of the conditionals in question results in unembedded advisory uses. I consider two (...) fixes, and end up endorsing a relativist semantics, according to which desire attributions express information-neutral propositions. On this view, 'wants' functions as a precisification of 'ought', which exhibits similar unembedded and compositional behavior. I conclude by sketching a pragmatic account of the purpose of desire attributions that explains why it made sense for them to evolve in this way. (shrink)

We read with great interest Garland, Morain and Sugarman’s manuscript on the obligations of clinicians to participate in pragmatic clinical trials (PCTs) (Garland, Morain and Sugarman 2023). We bel...

In his Philosophical Inquiry concerning Human Liberty (1717), the English deist Anthony Collins proposed a complete determinist account of the human mind and action, partly inspired by his mentor Locke, but also by elements from Bayle, Leibniz and other Continental sources. It is a determinism which does not neglect the question of the specific status of the mind but rather seeks to provide a causal account of mental activity and volition in particular; it is a ‘volitional determinism’. Some decades later, (...) Diderot articulates a very similar determinism, which seeks to recognize the existence of “causes proper to man” (as he says in the Réfutation d’Helvétius). The difference with Collins is that now biological factors are being taken into account. Obviously both the ‘volitional’ and the ‘biological’ forms of determinism are noteworthy inasmuch as they change our picture of the nature of determinism itself, but my interest here is to compare these two determinist arguments, both of which are broadly Spinozist in nature – and as such belong to what Jonathan Israel called in his recent book “the radical Enlightenment,” i.e. a kind of underground Enlightenment constituted by Spinozism – and to see how Collins’ specifically psychological vision and Diderot’s specifically biological vision correspond to their two separate national contexts: determinism in France in the mid-1750s was a much more medico-biological affair than English determinism, which appears to be on a ‘path’ leading to Mill and associationist psychology. (shrink)

Conceptual engineering is a philosophical method that aims to design and spread conceptual and linguistic devices to cause meaningful changes in the world. So far, however, conceptual engineers have struggled to successfully spread the conceptual and linguistic entities they have designed to their target communities. This paper argues that conceptual engineering is far more likely to succeed if it incorporates empirical data and empirical methods. Because the causal factors influencing successful propagation of linguistic or conceptual devices are as complicated and (...) interwoven as they are, proper empirical research will greatly boost the likelihood that propagation is successful. In arguing for the superiority of empirical conceptual engineering over armchair-based conceptual engineering, this paper proposes a framework for understanding the causal forces at play in propagation. This is a three-part framework between the label of a lexical item, the psychological states associated with the lexical item, and the worldly things associated with the lexical item. By understanding the way causal forces affecting propagation play out at these three levels, conceptual engineers can better conceptualize, study, and harness the different causal forces affecting the success of their conceptual engineering projects. (shrink)

Conceptual engineering is the practice of revising concepts to improve how people talk and think. Its ability to improve talk and thought ultimately hinges on the successful dissemination of desired conceptual changes. Unfortunately, the field has been slow to develop methods to directly test what barriers stand in the way of propagation and what methods will most effectively propagate desired conceptual change. In order to test such questions, this paper introduces the masked time-lagged method. The masked time-lagged method tests people's (...) conceptual understanding at two different points in time without their knowledge of being tested, allowing us to measure conceptual revision in action. Using a masked time-lagged design on a content internalist framework, we attempted to revise PLANET and DINOSAUR in online participants to match experts' concepts. We successfully revised PLANET but not DINOSAUR, demonstrating some of the difficulties conceptual engineers face. Nonetheless, this paper provides conceptual engineers, regardless of framework, with the tools to tackle questions related to implementation empirically and head-on. (shrink)

Which function is computed by a Turing machine will depend on how the symbols it manipulates are interpreted. Further, by invoking bizarre systems of notation it is easy to define Turing machines that compute textbook examples of uncomputable functions, such as the solution to the decision problem for first-order logic. Thus, the distinction between computable and uncomputable functions depends on the system of notation used. This raises the question: which systems of notation are the relevant ones for determining whether a (...) function is computable? These are the acceptable notations. I argue for a use criterion of acceptability: the acceptable notations for a domain of objects D\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\mathcal {D}}$$\end{document} are the notations that we can use for the usual D\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\mathcal {D}}$$\end{document}-activities. Acceptable notations for natural numbers are ones that we can count with. Acceptable notations for logical formulas are the ones that we can use in inference and logical analysis. And so on. This criterion makes computability a relative notion—whether a function is computable depends on which notations are acceptable, which is relative to our interests and abilities. I argue that this is not a problem, however, since there is independent reason for taking the extension of computable function to be relative to contingent facts. Similarly, the fact that the use criterion makes a mathematical distinction depend on practical concerns is also not a problem because it dovetails with similar phenomena in other areas of computability theory, namely the roles of notation in computation over real numbers and of Extended Church’s Thesis in complexity theory. (shrink)

The present edition provides a detailed and accessible discussion ofhis theories and adds an account of the immediate responses to the book on publication.

In this paper, I argue that the ‘social meanings’ associated with sociolinguistic variation put pressure on the standard philosophical conception of language, according to which the foremost thing we do with words is exchange information. Drawing on parallels with the explanatory challenge posed by slurs and pejoratives, I argue that the best way to understand social meanings is to think of them in speech act theoretic terms. I develop a distinctive form of pluralism about the performances realized by means of (...) sociolinguistic variants, and I claim that engagement with such performances is an utterly pervasive feature of our linguistic activity. (shrink)

Recently, philosophers have offered compelling reasons to think that demonstratives are best represented as variables, sensitive not to the context of utterance, but to a variable assignment. Variablists typically explain familiar intuitions about demonstratives—intuitions that suggest that what is said by way of a demonstrative sentence varies systematically over contexts—by claiming that contexts initialize a particular assignment of values to variables. I argue that we do not need to link context and the assignment parameter in this way, and that we (...) would do better not to. (shrink)

At the very beginning of L’Homme-Machine, La Mettrie claims that Leibnizians with their monads have “rather spiritualized matter than materialized the soul”; a few years later Pierre-Louis Moreau de Maupertuis, President of the Berlin Academy of Sciences and natural philosopher with a strong interest in the modes of transmission of ‘genetic’ information, conceived of living minima which he termed molecules, “endowed with desire, memory and intelligence,” in his Système de la nature ou Essai sur les corps organisés. This text first (...) appeared in Latin in 1751 under the title Dissertatio inauguralis metaphysica de universali naturae systemate, with the pseudonym Dr Baumann; it was translated by Maupertuis in 1754 as Essai sur la formation des corps organisés and was later included in his 1756 Œuvres under the title Système de la nature. Now, it is clear that Maupertuis was a kind of Leibnizian; and that his molecule possessed higher-level, ‘mental’ properties. In that sense he falls under the first category described by La Mettrie. But he was also involved in a debate on this issue with Diderot, who put forth a sustained critique of Maupertuis’ theory of the molecule in the additions to his 1753 Pensées sur l’interprétation de la nature. Where Maupertuis attributes higher-level properties to his living minima, Diderot argues that these properties are ‘organizational’, i.e., they can only be properties of the whole. At issue here is the degree of commitment to a form of materialism. (shrink)

In the last two decades, there has been a blossoming literature aiming to counter the neglect of plant capacities. In their recent paper, Miguel Segundo-Ortin and Paco Calvo begin by providing an overview of the literature to then question the mistaken assumptions that led to plants being immediately rejected as candidates for sentience. However, it appears that many responses to their arguments are based on the implicit conviction that because animals have far more sophisticated cognition and agency than plants, and (...) that plants should not have the same moral status as animals, plants should not have any moral status. Put in simpler terms: it is not as bad to eat plants than to eat, say, pigs. While there are still uncertainties around comparative moral and policy implications between animals and plants, given a gradualist account of quasi-sentience and partial moral status, both of which we claim are a matter of degree, we may not have to abolish our convictions by declaring that plants have no sentience or moral status at all. Indeed, we can hold two things at the same time: that animals and plants have moral status, but animals have prima facie more moral status than plants. (shrink)

In this paper I discuss some of the mathematics behind an often quoted existence theorem from Richard Jeffrey's The Logic of Decision (Jeffrey 1990) in order to pose several new questions about the meaning and value of that mathematics for decision theory.

The current work examines how cues traditionally used to signal environmental friendliness, specifically the color green and eco-labels, and influence product efficacy perceptions and subsequent purchase intentions. Across three experiments, we find that environmental cues used in isolation reduce perceptions of product efficacy. We argue that this efficacy discounting effect occurs because the isolated use of an environmental cue introduces category ambiguity by activating competing functionality and environmentally friendly schemas during evaluation. We discuss the implications of our findings for research (...) on environmental consumption as well as offer insight into the effective use of environmental cues on product packaging. (shrink)

This book argues that the philosophical history of India contains a tradition of skepticism about philosophy represented most clearly by three figures: Nāgārjuna, Jayarāśi, and Śrī Harṣa. Furthermore, understanding this tradition ought to be an important part of our contemporary metaphilosophical reflections on the purposes and limits of philosophy.

Much has been written on whether practical knowledge (knowledge-how) reduces to propositional knowledge (knowledge-that). Less attention has been paid to what we call deliberative knowledge (knowledge-to), i.e., knowledge ascriptions embedding other infinitival questions, like _where to meet_, _when to leave_, and _what to bring_. We offer an analysis of knowledge-to and argue on its basis that, regardless of whether knowledge-how reduces to knowledge-that, no such reduction of knowledge-to is forthcoming. Knowledge-to, unlike knowledge-that and knowledge-how, requires the agent to have formed (...) certain conditional intentions. We discuss the philosophical implications for knowledge-how, deliberative questions, and virtue. (shrink)

The Knower paradox purports to place surprising a priori limitations on what we can know. According to orthodoxy, it shows that we need to abandon one of three plausible and widely-held ideas: that knowledge is factive, that we can know that knowledge is factive, and that we can use logical/mathematical reasoning to extend our knowledge via very weak single-premise closure principles. I argue that classical logic, not any of these epistemic principles, is the culprit. I develop a consistent theory validating (...) all these principles by combining Hartry Field's theory of truth with a modal enrichment developed for a different purpose by Michael Caie. The only casualty is classical logic: the theory avoids paradox by using a weaker-than-classical K3 logic. I then assess the philosophical merits of this approach. I argue that, unlike the traditional semantic paradoxes involving extensional notions like truth, its plausibility depends on the way in which sentences are referred to--whether in natural languages via direct sentential reference, or in mathematical theories via indirect sentential reference by Gödel coding. In particular, I argue that from the perspective of natural language, my non-classical treatment of knowledge as a predicate is plausible, while from the perspective of mathematical theories, its plausibility depends on unresolved questions about the limits of our idealized deductive capacities. (shrink)

Differences across fields and experience levels are frequently considered in discussions of ethical decision making and ethical behavior. In the present study, doctoral students in the health, biological, and social sciences completed measures of ethical decision making. The effects of field and level of experience with respect to ethical decision making, metacognitive reasoning strategies, social-behavioral responses, and exposure to unethical events were examined. Social and biological scientists performed better than health scientists with respect to ethical decision making. Furthermore, the ethical (...) decision making of health science students decreased as experience increased. Moreover, these effects appeared to be linked to the specific strategies underlying participants' ethical decision making. The implications of these findings for ethical decision making are discussed. (shrink)

The twenty-first century will witness an unprecedented decline in the diversity of the world’s languages. While most philosophers will likely agree that this decline is lamentable, the question of what exactly is lost with a language has not been systematically explored in the philosophical literature. In this paper, I address this lacuna by arguing that language loss constitutes a problematic form of illocutionary silencing. When a language disappears, past and present speakers lose the ability to realize a range of speech (...) acts that can only be realized in that language. With that ability, speakers lose something in which they have a fundamental interest: their standing as fully empowered members of a linguistic community. (shrink)

Standard semantic theories predict that non-deictic readings for complex demonstratives should be much more widely available than they in fact are. If such readings are the result of a lexical ambiguity, as Kaplan (1977) and others suggest, we should expect them to be available wherever a definite description can be used. The same prediction follows from ‘hidden argument’ theories like the ones described by King (2001) and Elbourne (2005). Wolter (2006), however, has shown that complex demonstratives admit non-deictic interpretations only (...) when a precise set of structural constrains are met. In this paper, I argue that Wolter’s results, properly understood, upend the philosophical status quo. They fatally undermine the ambiguity theory and demand a fundamental rethinking of the hidden argument approach. (shrink)

Charles Darwin's On the Origin of Species is unquestionably one of the chief landmarks in biology. The Origin (as it is widely known) was literally only an abstract of the manuscript Darwin had originally intended to complete and publish as the formal presentation of his views on evolution. Compared with the Origin, his original long manuscript work on Natural Selection, which is presented here and made available for the first time in printed form, has more abundant examples and illustrations (...) of Darwin's argument, plus an extensive citation of sources. (shrink)

Despite its status at the heart of a closely related field, philosophers have so far mostly overlooked a phenomenon sociolinguists call ‘social meaning’. My aim in this paper will be to show that by properly acknowledging the significance of social meanings, we can identify an important new set of forms that discursive injustice takes. I begin by surveying some data from variationist sociolinguistics that reveal how subtle differences in the way a particular content is expressed allow us to perform importantly (...) different illocutionary actions, actions we use to do things like constructing a public persona and building a rapport with an audience. The social importance of these activities and the pervasiveness of our engagement in them means that the ethical stakes involved are high—substantial injustices may result if speakers from different social groups are differently empowered with regard to the illocutionary possibilities made available to them by variation. (shrink)

In recent years, two competing methodological frameworks have developed in the study of the epistemology of philosophy. The traditional camp, led by experimental philosophy and its allies, has made inferences about the epistemology of philosophy based on the reactions, or intuitions, people have to works of philosophy. In contrast, multiple authors have followed the lead of Deutsch and Cappelen by setting aside experimental data in favor of inferences based on careful examination of the text of notable works of philosophy. In (...) other words, the debate is split between authors focusing on philosophy’sconsumptionand those focusing on philosophy’sproduction. This paper examines the motivation for focusing on original texts and other evidence of philosophy’s production and finds it lacking. Drawing upon Hills’ distinction between propagation and transmission, I argue that the social epistemology of philosophy does not justify the recent focus on original texts of philosophy. Because the philosophical knowledge of consumers of philosophy is likelyinspiredby producers of philosophy, as opposed to epistemically grounded in the producers’ epistemic states, experimental philosophy had it right all along—if we want to know the epistemic standing of philosophy, we need to look to philosophy’s consumers. (shrink)

When the Anglican Church Missionary Society started work on the East African coast in 1874 it had no intention of working among Muslims, nor did it mention Islam as a motivation for its desire to work with the people of the interior. This was due largely to the fact that members of the mission thought Islam in the region was stagnant and posed no threat to their work. As the organisation expanded inland, and as missionaries observed the Muslims of the (...) region, its attitudes and strategies towards Islam started to change. This article explores the reasons for these changes and discusses the early relations between missionaries and Muslims. (shrink)

Ce livre étudie, à travers une série d'épisodes allant de la philosophie des Lumières à notre époque, le problème du matérialisme dans l'histoire de la philosophie et l’histoire des sciences. Comment comprendre les spécificités de l’histoire du matérialisme, des Lumières à nos jours, au sein de la grande histoire de la philosophie et de l’histoire des sciences ? Quelle est l’actualité de l’opposition classique entre le corps et l’esprit ? Qu’est-ce que le rire ou le rêve peuvent nous apprendre du (...) matérialisme ? En traversant l’histoire de ce concept jusqu’à l’émergence d’un « nouveau matérialisme » contemporain, l’ouvrage vise à revitaliser le matérialisme et sa lecture. -/- . (shrink)

Agriculture occupies 38% of the planet’s terrestrial surface, using 70% of freshwater resources. Its modern practice is dominated by an industrial–productivist discourse, which has contributed to the simplification and degradation of human and ecological systems. As such, agricultural transformation is essential for creating more sustainable food systems. This paper focuses on discursive change. A prominent discursive alternative to industrial–productivist agriculture is regenerative agriculture. Regenerative discourses are emergent, radically evolving and diverse. It is unclear whether they have the potential to generate (...) the changes required to shift industrial–productivist agriculture. This paper presents a literature-based discourse analysis to illustrate key thematic characteristics of regenerative agricultural discourses. The analysis finds that such discourses: situate agricultural work within nested, complex living systems; position farms as relational, characterised by co-evolution between humans and other landscape biota; perceive the innate potential of living systems as place-sourced; maintain a transformative openness to alternative thinking and practice; believe that multiple regenerative cultures are necessary for deeply regenerative agriculture; and depart from industrialism to varying degrees. The paper concludes by reviewing three transformative opportunities for regenerative discourses—discourse coalitions, translocal organising and collective learning. (shrink)

The beginning of the COVID-19 pandemic offers a unique case study for understanding conceptual and linguistic propagation. In early 2020, scientists, politicians, journalists, and other public figures had to, with great urgency, propagate several public health-related concepts and terms to every person they could. This paper examines the propagation of coronavirus and social distancing and develops a framework for understanding how the language used to express a notion can help or hinder propagation. I argue that anyone designing a representational device (...) for propagation needs to appreciate the three-way causal relationship between language, people’s mental representations, and the extramental world. Using this framework, I explore what makes “social distancing” a bad name for social distancing and why it is unproblematic that “coronavirus” is a scientifically loose way of speaking about the virus. Through this and further study of the many historical examples of linguistic and conceptual propagation, conceptual engineers can better understand the complex challenges facing people who want to propagate representational devices. (shrink)

It is increasingly common for philosophers to rely on the notion of an idealised listener when explaining how the semantic values of context-sensitive expressions are determined. Some have identified the semantic values of such expressions, as used on particular occasions, with whatever an appropriately idealised listener would take them to be. Others have argued that, for something to count as the semantic value, an appropriately idealised listener should be able to recover it. Our aim here is to explore the range (...) of ways that such idealisation might be worked out, and then to argue that none of these results in a very plausible theory. We conclude by reflecting on what this negative result reveals about the nature of meaning and responsibility. (shrink)

This is a major and comprehensive study of the philosophy of Hegel, his place in the history of ideas, and his continuing relevance and importance. Professor Taylor relates Hegel to the earlier history of philosophy and, more particularly, to the central intellectual and spiritual issues of his own time. He engages with Hegel sympathetically, on Hegel's own terms and, as the subject demands, in detail. This important book is now reissued with a fresh new cover.

Together with Plato's Republic, Jean-Jacques Rousseau's Social Contact is regarded as one of the most original examples of Utopian political engineering in the history of ideas. Similar to the Republic, Rousseau's Social Contract is better known today for its author's idiosyncratic view of political justice than its lessons on law-making or governance in any concrete sense. Challenging this common view, Rousseau, Law and the Sovereignty of the People examines the Genevan's contribution as a constitutionalist and builder of institutions, relating his (...) major ideas to issues and debates in twenty-first century political science. Ethan Putterman explores how Rousseau's just state would actually operate, investigating how laws would be drafted, ratified and executed, arguing that the theory of the Social Contract is more pragmatic and populist than many scholars assume today"--Provided by publisher. (shrink)

Stojnić et al. (2013, 2017) argue that the reference of demonstratives is fixed without any contribution from the extra-linguistic context. On their `prominence/coherence' theory, the reference of a demonstrative expression depends only on its context-independent linguistic meaning. Here, we argue that Stojnić et al.’s striking claims can be maintained in only the thinnest technical sense. Instead of eliminating appeals to the extra-linguistic context, we show how the prominence/coherence theory merely suppresses them. Then we ask why one might be tempted to (...) try and offer such a view. Since we are rather sympathetic to the motivations we find, we close by sketching a more plausible alternative. (shrink)

Vaccine refusal is not a free rider problem. The claim that vaccine refusers are free riders is inconsistent with the beliefs and motivations of most vaccine refusers. This claim also inaccurately depicts the relationship between an individual’s immunization choice, their ability to enjoy the benefits of community protection, and the costs and benefits that individuals experience from immunization and community protection. Modeling vaccine refusers as free riders also likely distorts the ethical analysis of vaccine refusal and may lead to unsuccessful (...) policy interventions. (shrink)

I have two aims for the present paper, one narrow and one broad. The narrow aim is to show that a class of data originally described by Lynsey Wolter empirically undermine the leading treatments of complex demonstratives that have been described in the literature. The broader aim of the paper is to show that Wolter demonstratives, as I will call the constructions I focus on, are a threat not just to existing treatments, but to any possible theory that retains the (...) uncontroversial assumptions that relative clauses always form a constituent with the nouns they modify, and that semantic composition proceeds sequentially and locally, with the inputs to interpretation having the structure syntax tells us they do. (shrink)

This book is an examination of the inattention of business schools to moral education, addressing lessons learned from the most recent business corruption scandals and financial crises, and also questioning what we're teaching now and what should be considering in educating future business leaders to cope with the challenges of leading with integrity in the global environment"--Provided by publisher.

Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

Modal logic has been used to analyze potential infinity and potentialism more generally. However, the standard analysis breaks down in cases of divergent possibilities, where there are two or more possibilities that can be individually realized but which are jointly incompatible. This paper has three aims. First, using the intuitionistic theory of choice sequences, we motivate the need for a modal analysis of divergent potentialism and explain the challenges this involves. Then, using Beth–Kripke semantics for intuitionistic logic, we overcome those (...) challenges. Finally, we apply our modal analysis of divergent potentialism to make choice sequences comprehensible in classical terms. (shrink)