The purpose of this article is to analyze the powers of tax appeal authorities and their interpretation of the Tax Ordinance Act governing tax hearings. The tax hearing is part of the tax appeal proceeding and takes place within an additional procedure to supplement the evidence and materials on the case. This means that article 229 of Tax Ordinance Act is the limit of the hearing conducted by the tax body. Tax trial/hearing should be treated as a form of activity (...) in gathering evidence, which operates next to the cabinet proceedings. In the literature, the current forms were considered to be equivalent. The decision to perform additional procedures to supplement the evidence and materials should always be on that tax appeal authority. The phrase “can perform” should be interpreted by the authority as an obligation to conduct, at least as an order to make a positive or negative assessment of the need for additional evidence. In the Author’s opinion, there are no objections to carry out certain types of evidence. The appeal tax authority is recognizing the case de novo and is evaluating the facts in a way it is required to assess the completeness of the collected evidence, and the same to determine whether all of the facts have been proven. The limits of the powers of the tax appeal authority to conduct current investigation determines the content of articles 229 and 233 § 2 of Tax Ordinance Act. The competence of the appeal body, which is not subject to challenge, is to complement the evidence to draw additional conclusions, but not to change the basic findings. It may hear witnesses, appoint experts and confront their opinions, carry out documentary evidence, as necessary to carry out a visual inspection, provided that these activities are within the limits of additional evidence and conduct supplementary materials in the case. All of this evidence can be carried out during the tax hearing ordered by the tax appeal authority. (shrink)

This book offers an original approach to avant-garde art and its transformative force. Presenting an alternative to the approaches to art developed in postmodern theory or cultural studies, Ziarek sees art's significance in its critique of power and the increasing technologization of social relations. Re-examining avant-garde art and literature, from Italian and Russian Futurism and Dadaism, to Language poetry, video and projection art, as well as transgenic and Internet art, this book argues that art's importance today cannot be explained simply (...) in aesthetic or cultural terms but has to take into consideration how artworks question the technological character of modern power. To emphasize the transformative character of art, the book redefines art as a force field, in which forces drawn from historical and social reality come be to formed into an alternative relationality. Through discussions of such key avant-garde figures as Marinetti, Duchamp, Khlebnikov, and Vertov, and innovative contemporary artists like Viola, Wodiczko and Kac, The Force of Art counters the pessimism about art's social function by recovering and redefining art's transformative role in modernity. (shrink)

The introspective devices framework proposed by Kammerer and Frankish (this issue) offers an attractive conceptual tool for evaluating and developing accounts of introspection. However, the framework assumes that different views about the nature of introspection can be easily evaluated against a set of common criteria. In this paper, I set out to test this assumption by analysing two formal models of introspection using the introspective device framework. The question I aim to answer is not only whether models developed outside of (...) philosophy can be successfully evaluated against the set of conceptual criteria proposed by Kammerer and Frankish, but also whether this kind of evaluation can reveal some limitations inherent to the framework. (shrink)

In the contemporary philosophy of mathematics there is an ongoing discussion concerning the issue of the justification of mathematical axioms and independent sentences. The works of P. Maddy in which the author focuses on the set theory are extensive studies devoted to that problem. In one of the monographs she deals with the problem of the justification of set theory's sentences in a new way, assuming a different metaphilosophical standpoint. In the paper (which is the first part of the two-part (...) whole) Maddy's conception is faithfully presented. The author makes no comments of his own, except for the first - introductory - chapter and footnotes, in which some additional explanations and comments can be found. (shrink)

The paper defends the view that that a significant part of metaphysics should be understood as conceptual engineering, and explores its epistemological advantages and metaphysical implications. It discusses the challenge raised by moderate modal skepticism, which points out the lack of reliable methods for verifying modal statements through thought experiments. As I argue, a normative stance on metaphysical methodology, understanding it as engaging in conceptual engineering project, justifies the use of this method. By adopting an approach where the method of (...) cases offers reasons for adopting specific normative constraints on concept usage, the method becomes justifiable. Consequently, it can be employed to justify the revision of conceptual schemes and, in turn, validate certain modal claims about entities falling under the scrutinized concepts. The paper explores how this approach can methodologically enrich conceptual engineering-focused perspectives in metaphysics and examines its metaphysical consequences. In particular, it demonstrates that despite the mind-dependency of the method of cases results, it still leaves room for a metaphysically realistic viewpoint. (shrink)

Sixteen years ago, Prahalad and Hart introduced the possibility of both profitably serving the poor and alleviating poverty. This first iteration of the Bottom/Base of the Pyramid approach focused on selling to the poor. In 2008, after ethical criticisms leveled at it, the field moved to BoP 2.0, instead emphasizing business co-venturing. Since 2015, we have witnessed some calls for a new iteration, with the focus broadening to a more sustainable development approach to poverty alleviation. In this paper, we seek (...) to answer the question: How has the BoP approach evolved over the past 16 years, and has it delivered on its early promise? We conducted a systematic review of 276 papers published in journals in this period, utilizing a rigorous correspondence analysis method to map key trends, and then further examined the 22 empirical studies conducted on the BoP approach. Our results suggest that the field has evolved, passing through a number of trends and coming full circle—with our analysis pointing to more recent BoP literature emphasizing similar themes to those espoused in the initial BoP iteration, rather than reflecting the principles espoused in either BoP 2.0 or BoP 3.0. Our analysis also points to a lack of clear evidence that the BoP concept has delivered on its promise either to businesses or to BoP participants. (shrink)

The article presents a problem of proper hedging strategy in expected utility model when forward contracts and options strategies are available. We consider a case of hedging when an investor formulates his own expectation on future price of underlying asset. In this paper we propose the way to measure effectiveness of hedging strategy, based on optimal forward hedge ratio. All results are derived assuming a constant absolute risk aversion utility function and a Black-Scholes framework.

The proposal that probabilistic inference and unconscious hypothesis testing are central to information processing in the brain has been steadily gaining ground in cognitive neuroscience and associated fields. One popular version of this proposal is the new theoretical framework of predictive processing or prediction error minimization, which couples unconscious hypothesis testing with the idea of ‘active inference’ and claims to offer a unified account of perception and action. Here we will consider one outstanding issue that still looms large at the (...) core of the PEM framework: the lack of a clear criterion for distinguishing conscious states from unconscious ones. In order to fulfill the promise of becoming a unifying framework for describing and modeling cognition, PEM needs to be able to differentiate between conscious and unconscious mental states or processes. We will argue that one currently popular view, that the contents of conscious experience are determined by the ‘winning hypothesis’, falls short of fully accounting for conscious experience. It ignores the possibility that some states of a system can control that system’s behavior even though they are apparently not conscious. What follows from this is that the ‘winning hypothesis’ view does not provide a complete account of the difference between conscious and unconscious states in the probabilistic brain. We show how this problem for the received view can be resolved by augmenting PEM with Daniel Dennett’s multiple drafts model of consciousness. This move is warranted by the similar roles that attention and internal competition play in both the PEM framework and the multiple drafts model. (shrink)

Porter and Kramer :78–92, 2006; Harv Bus Rev 89, 62–77, 2011) introduced ‘shared value’ as a ‘new conception of capitalism,’ claiming it is a powerful driver of economic growth and reconciliation between business and society. The idea has generated strong interest in business and academia; however, its theoretical precepts have not been rigorously assessed. In this paper, we provide a systematic and thorough analysis of shared value, focusing on its ontological and epistemological properties. Our review highlights that ‘shared value’ has (...) spread into the language of multiple disciplines, but that its current conceptualization is vague, and it presents important discrepancies in the way it is defined and operationalized, such that it is more of a buzzword than a substantive concept. It also overlaps with many other concepts and lacks empirical grounding. We offer recommendations for defining and measuring the concept, take a step toward disentangling it from related concepts, and identify relevant theories and research methods that would facilitate extending the knowledge frontier on shared value. (shrink)

This article examines the question: How do local organizations deal with competing temporal dynamics when building and implementing base/bottom of the pyramid initiatives? Time has been neglected in the BoP literature to date, yet, addressing poverty in a developing country requires a complex perspective of time. An analysis of 21 semi-structured interviews with locally based organizations implementing BoP initiatives in the Philippines revealed that the organizations had an ambitemporal perspective. In particular, we discover that they harmonize multiple temporal pacers by (...) making strategic decisions about the best mechanism of entrainment to utilize to move their community and any stakeholders to a long-term temporal horizon. We find that organizations manage this process by generating what we term a “third time” via a process of push-and-pull entrainment between the communities, the business, and the different temporal pacers. This article develops a conceptual framework for helping organizations to harmonize competing temporal dynamics to generate a bespoke “third time” for each community they work with. (shrink)

Hobson & Friston (2014) outline a synthesis of Hobson's work on dreaming and consciousness with Friston’s work on the free energy principle and predictive coding. Whilst we are sympathetic with their claims about the function of dreaming and its relationship to consciousness, we argue that their endorsement of the Cartesian theatre metaphor is neither necessary nor desirable. Furthermore, if it were necessary then this endorsement would undermine their positive claims, as the Cartesian theatre metaphor is widely regarded as unsustainable. We (...) demonstrate this point and then develop an alternative formulation of their position that does not require the Cartesian theatre metaphor. Our positive goal is to clarify Hobson & Friston’s confusing usage of philosophical terminology, replacing it where possible with the more transparent language of the forward models framework. This will require some modifications to their account, which as it stands is philosophically and empirically unsustainable. (shrink)

Resonance examines some building blocks of epistemology as a prelude to the careful analysis of the foundations of probability. The concept of resonance is introduced to shed light on the philosophical problems of induction, consciousness, intelligence and free will. The same concept is later applied to provide support for a new philosophical theory of probability.Although based on existing ideas and theories, the epistemological concept of resonance is investigated for the first time in this book. The best-known philosophical theories of probability, (...) frequency and subjective, are shown to be unrealistic and dissociated from the two main branches of statistics: frequency statistics and Bayesian statistics.Written in an accessible style, this book can be enjoyed by philosophers, statisticians and mathematicians, and also by anyone looking to expand their understanding of the disciplines of epistemology and probability. (shrink)

Several authors have investigated the question of whether canonical logic-based accounts of belief revision, and especially the theory of AGM revision operators, are compatible with the dynamics of Bayesian conditioning. Here we show that Leitgeb's stability rule for acceptance, which has been offered as a possible solution to the Lottery paradox, allows to bridge AGM revision and Bayesian update: using the stability rule, we prove that AGM revision operators emerge from Bayesian conditioning by an application of the principle of maximum (...) entropy. In situations of information loss, or whenever the agent relies on a qualitative description of her information state - such as a plausibility ranking over hypotheses, or a belief set - the dynamics of AGM belief revision are compatible with Bayesian conditioning; indeed, through the maximum entropy principle, conditioning naturally generated AGM revision operators. This mitigates an impossibility theorem of Lin and Kelly for tracking Bayesian conditioning with AGM revision, and suggests an approach to the compatibility problem that highlights the information loss incurred by acceptance rules in passing from probabilistic to qualitative representations of beliefs. (shrink)

The papers in this special issue make important contributions to a longstanding debate about how we should conceive of and explain mental phenomena. In other words, they make a case about the best philosophical paradigm for cognitive science. The two main competing approaches, hotly debated for several decades, are representationalism and enactivism. However, recent developments in disciplines such as machine learning and computational neuroscience have fostered a proliferation of intermediate approaches, leading to the emergence of completely new positions, in particular (...) the Predictive Processing approach. Here, we will consider the different approaches discussed in this volume. (shrink)

The main purpose of this article is to provide some new texts for studying the history of Catholic Church in XIX century. It is a small contribution to the history of Jesuits, but also the history of Poland, Greece and Turkey. The study concerns a very turbulent period in the history of the Society of Jesus, namely the rebirth of the Society in Europe and in the World. It was a very challenging time in the European history as Greece was (...) slowly regaining its independence, the Polish-Lithuanian Commonwealth was under the oppression of its occupying powers and was suffering the aftermath of its unsuccessful insurrections, and Turkey was trying to suppress the independence movements. Expelled from Russia and Prussia, the Jesuits arrived to the islands of the Aegean Sea, where they undertook the pastoral work of their fellow brethren from the times before the suppression of the Society in 1773. The research presented in this article was carried out in the Jesuit’s archive in Athens and deals primarily with “Polonica”. It is the first attempt to overview the archive under such aspect. During my research trip to Athens in 2018, Father Gabryel Marangos, the Director of Jesuit Archive in Athens, granted me the access to the collection of letters of the Polish Jesuits, which are preserved in the Athenian Archive of SJ. The method of this research was to check the files which directly regard the letters of Father Tadeusz Kuczyński. According to the Director of Athenian Archive there are more documents related to the subject, but they are dispersed among other files. The first part of the article is a brief overview of the history of Jesuits in Greece, whereas the second one is a presentation of some new sources, such as the letters of Father Tadeusz Kuczyński SJ. It is not the whole Polonica from the Athenian Archive and the remaining letters, the fragments of personal diaries, the Community Diary, Books of Charity, the Books of Bell Ringing will be presented in a coming book. The research has a pioneering character and has to be followed by further studies. In this place I would like to express my gratitude to the Greek and French Jesuits for gathering and preserving these documents. I also extend my gratitude to the governing body of the Ignatianum University for covering the costs of the research. (shrink)

Molinism and the Problem of Moral Evil One of the best known solutions to the problem of evil is the free will theodicy. The aim of Molinism is to reconcile the libertarian notion of free will and the traditional idea of Divine Providence. But Molinism is based on the assumption that God has a middle knowledge, i.e. He knows the truth value of counterfactuals of creaturely freedom. The possibility of such knowledge has been called into question by contemporary critics of (...) Molinism. The problem is that without middle knowledge, the Molinist account of Providence and the free will theodicy is impossible. My claim is that even if it is taken for granted that middle knowledge is possible, a Molinist needs more than simple free will theodicy to solve the problem of evil. Keywords: Molinism, middle knowledge, problem of evil, theodicy, providence. (shrink)

This article discusses places and practices of young heterosexual Malaysian Muslims dating in non-private urban spaces. It is based on research conducted in Kuala Lumpur (KL) in two consecutive summers 2016 and 2017. Malaysian law (Khalwat law) does not allow for two unrelated people (where at least one of them is Muslim) of opposite sexes to be within ‘suspicious proximity’ of one another in public. This law significantly influences behaviors and activities in urban spaces in KL. In addition to the (...) legal framework, the beliefs of Malaysian muslims significantly influence the way they perceive space and how they behave in the city. The article discusses the empirical theme, beginning with the participants’ narratives of their engagement with the dominant sexual and gender order in non-private spaces of KL. Utilizing questionnaires, interviews and observations, this paper draws upon a qualitative research project and questions the analytical usefulness of the notion of public space (as a Western construct) in the context of an Islamic, postcolonial, tropical, global city. (shrink)

Pomiędzy filozofią a resztą kultury rośnie przepaść. Podczas gdy filozofowie są całkowicie przekonani o ważności swojej dziedziny i doniosłości tego, co się w niej robi – jej pytań, jej argumentacji, jej odpowiedzi, jej wynalazków pojęciowych, jej błyskotliwych idei, to niefilozofowie coraz powszechniej ważność tę kwestionują, w doniosłość powątpiewają, argumentacji nie cenią, błyskotliwości nie dostrzegają i w ogóle nie pojmują o co cały ambaras. Wszak filozofia drwa nie narąbie, wirusów z komputera nie usunie, cen w sklepach nie obniży, w rubryce „patenty (...) i wdrożenia” napisze „brak”. Zapytajmy więc: po co naszej kulturze filozofowanie? Nie filozofowie i nie instytuty filozoficznych badań i kształcenia filozoficznego, ale właśnie – filozofowanie. Żeby odpowiedzieć na takie pytanie, potrzeba nie tylko filozofii, ale także dobrych narzędzi z innych dziedzin nauki. Trzeba zapytać, jakiego rodzaju grą kulturową jest filozofowanie? Ilu z nas w nią gra? I co się wtedy dzieje? Czy filozofujemy na co dzień, czy tylko od święta? Niniejsza książka ani nie popularyzuje, ani nie przybliża tego, co robią filozofowie. Zamiast tego prowadzi Czytelników od rozmów w pociągach do teorii czerpanych z filozofii i socjologii wiedzy, od lektury nagłówków prasowych do teorii kultury, od obrazów epidemii i biografii Spinozy do studiów nad nauką. Stara się przy tym na pytania wyżej postawione jak najogólniej odpowiedzieć, a przepaść zasypać, pokazać przy tym, że filozofia od swego kulturowego otoczenia nie jest i nigdy nie była odizolowana. Przeciwnie, filozofowanie tak bardzo i w tak licznych miejscach w tkankę kultury wrosło, że bez niego tkanka ta porozrywałaby się na strzępy, że dla kultury współczesnej filozofowanie w najrozmaitszych przejawach jest czymś koniecznym, jest warunkiem trwania, życia i rozwoju. (shrink)

The Jesuit Faculty of Philosophy in Cracow has existed since 1934, when it was erected by the Congregation for Seminaries and Universities. For the first 55 years it educated only the Jesuits, but since 1989 it has been opened to the laity as well. A memorial book Philosophia Rationis Magistra Vitae was published to celebrate the 70th anniversary of the Faculty of Philosophy with special dedication to its Professors: Fr. Roman Darowski SJ, Fr. Piotr Lenartowicz SJ, and Fr. Stanislaw Ziemiański (...) SJ. All of them have worked at the former Faculty of Philosophy which is now the Faculty of Philosophy of Ignatianum. In these past few years, Fr. Ziemiański and Fr. Lenartowicz have celebrated their 70th birthday, during this year Fr. Darowski will celebrate such jubilee. The book consists of two volumes. The first contains congratulatory letters from Provincials of the Polish Jesuits to the Jubilarians. It also contains a short history of the Jesuit Faculty of Philosophy in Cracow, and provides presentations of the professors celebrating their anniversaries. (shrink)

The Jesuit Faculty of Philosophy in Cracow has existed since 1934, when it was erected by the Congregation for Seminaries and Universities. For the first 55 years it educated only the Jesuits, but since 1989 it has been opened to the laity as well. A memorial book Philosophia Rationis Magistra Vitae was published to celebrate the 70th anniversary of the Faculty of Philosophy with special dedication to its Professors: Fr. Roman Darowski SJ, Fr. Piotr Lenartowicz SJ, and Fr. Stanislaw Ziemiański (...) SJ. All of them have worked at the former Faculty of Philosophy which is now the Faculty of Philosophy of Ignatianum. In these past few years, Fr. Ziemiański and Fr. Lenartowicz have celebrated their 70th birthday, during this year Fr. Darowski will celebrate such jubilee. The book consists of two volumes. The first contains congratulatory letters from Provincials of the Polish Jesuits to the Jubilarians. It also contains a short history of the Jesuit Faculty of Philosophy in Cracow, and provides presentations of the professors celebrating their anniversaries. (shrink)

Most ethical discussions about diet are focused on the justification of specific kinds of products rather than an individual assessment of the moral footprint of eating products of certain animal species. This way of thinking is represented in the typical division of four dietary attitudes. There are vegans, vegetarians, welfarists and ordinary meat -eaters. However, the common “all or nothing” discussions between meat -eaters, vegans and vegetarians bypass very important factors in assessing dietary habits. I argue that if we want (...) to discover a properly assessed moral footprint of animal products, we should take into consideration not only life quality of animals during farming or violation of their rights—as is typically done—but, most of all, their body weight, life time in farms and time efficiency in animal products acquisition. Without these factors, an assessment of animal products is much too simplified. If we assume some easily accepted premises, we can justify a thesis that, regardless of the treatment of animals during farming and slaughtering, for example, eating chicken can be 163 times morally worse than eating beef, drinking milk can be 58 times morally better than eating eggs, and eating some types of fish can be even 501 times worse than eating beef. In order to justify such a thesis there is no need to reform common morality by, for example, criticizing its speciesism. The thesis that some animal products are much worse than others can be justified on common moral grounds. (shrink)

"Working from newly available texts in Heidegger's Complete Works, Krzysztof Ziarek presents Heidegger at his most radical and demonstrates how the thinker's daring use of language is an integral part of his philosophical expression. Ziarek emphasizes the liberating potential of language as an event that discloses being and amplifies Heidegger's call for a transformative approach to poetry, power, and ultimately, philosophy."--Publisher's website.

Nick Zangwill appears to be acquiring the status of repudiator-in-chief of emotion in music. He is invoked in this role by such authors as Kraut, Bonds, Robinson, Young, Davies and Kania. His ‘manifesto’ paper was recently reprinted in Lamarque and Olsen. This development is unfortunate, because Zangwill, for all his radical-sounding theses, actually argues against views that hardly anyone holds. What is more, some of his arguments in favour of the obvious seem confused and defective. But as for his really (...) radical thesis that ‘Music, in itself, has nothing to do with emotion’, he provides hardly any justification. What is more, contrary to what Zangwill believes, such justification is not to be found in Hanslick, who in fact sees emotional content as a relatively important element of music. (shrink)

Veissière et al. disrupt current debates over the nature of mindreading by bringing multiple positions under the umbrella of free-energy. However, it is not clear whether integrating the opposing sides under a common formal framework will yield new insights into how mindreading is achieved, rather than offering a mere redescription of the target phenomenon.

Emerging from the disruption of the First World War, surrealism confronted the resulting ‘crisis of consciousness’ in a way that was arguably more profound than any other cultural movement of the time._ _The past few decades have seen an expansion of interest in surrealist writers, whose contribution to the history of ideas in the twentieth-century is only now being recognised._ Surrealism: Key Concepts_ is the first book in English to present an overview of surrealism through the central ideas motivating the (...) popular movement. An international team of contributors provide an accessible examination of the key concepts, emphasising their relevance to current debates in social and cultural theory. This book will be an invaluable guide for students studying a range of disciplines, including Philosophy, Anthropology, Sociology and Cultural Studies, and anyone who wishes to engage critically with surrealism for the first time. _Contributors:_ Dawn Ades, Joyce Cheng, Jonathan P. Eburne, Krzysztof Fijalkowski, Guy Girard, Raihan Kadri, Michael Löwy, Jean-Michel Rabaté, Michael Richardson, Donna Roberts, Bertrand Schmitt, Georges Sebbag, Raymond Spiteri, and Michael Stone-Richards. (shrink)

The article presents the painter Stanisław Daczyński, a student of Jan Matejko, who having completed his art studies and leaving Krakow worked at a pottery school in Kolomyia in Pokuttia. There has been scarcely any research conducted about the life of Stanisław Daczyński. The present article is a continuation of the studies on this painter, previously published by the author, and aims to bring him back to the space of the history of Polish culture and bring closer the space in (...) which he functioned. The paper presents the outcome of the research conducted in the Jagiellonian Library and in several Polish archives, as well as information obtained from the author’s own collection. The study method used a historical and anthropological analysis of the source materials. The article reconstructs the social and cultural background of the Pokuttia, where the painter lived and worked. It also outlines his personal and professional life in Kolomyia, Vienna, Bochnia, Zakopane and Krakow. Moreover, it solves the dates of birth and death of the artist and his wife, Stefania Zajączkowska, and identifies the place of their burial. To illustrate the painter’s activity, the article is supplemented with iconography: his drawings and the photographs of him and the places he was associated with. They are meant to complement the presented profile of Stanisław Daczyński and the cultural context of the environment in which he lived and which he influenced. (shrink)