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2022 ◽  
Vol 6 (1) ◽  
pp. 37-52
Aaron Anil Chadee ◽  
Xsitaaz T. Chadee ◽  
Clyde Chadee ◽  
Festus Otuloge

The tilted S-shaped utility function proposed in Prospect Theory (PT) relied fundamentally on the geometrical notion that there is a discontinuity between gains and losses, and that individual preferences change relative to a reference point. This results in PT having three distinct parameters; concavity, convexity and the reference point represented as a disjoint between the concavity and convexity sections of the curve. The objective of this paper is to examine the geometrical violations of PT at the zero point of reference. This qualitative study adopted a theoretical review of PT and Markowitz’s triply inflected value function concept to unravel methodological assumptions which were not fully addressed by either PT or cumulative PT. Our findings suggest a need to account for continuity and to resolve this violation of PT at the reference point. In so doing, an alternative preference transition theory, was proposed as a solution that includes a phase change space to cojoin these three separate parameters into one continuous nonlinear model. This novel conceptual model adds new knowledge of risk and uncertainty in decision making. Through a better understanding of an individual’s reference point in decision making behaviour, we add to contemporary debate by complementing empirical studies and harmonizing research in this field. Doi: 10.28991/ESJ-2022-06-01-03 Full Text: PDF

2022 ◽  
Vol 20 (1) ◽  
pp. 41-48
Olufemi Oladipo ◽  
Tony Nwanji ◽  
Damilola Eluyela ◽  
Bitrus Godo ◽  
Adekunle Adegboyegun

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.

2022 ◽  
Vol 97 (4) ◽  
Lina Langby

The purpose of this paper is to widen the discussion on worship and question the assumption that only a personal God can be worthy of worship. Within philosophy of religion, the contemporary debate on worship axiomatically assumes that only a personal God is worthy of worship and a conception of God tends to only be regarded as religiously adequate if the god in question is worthy of worship. In this paper, I focus on monistic non-personal pantheism: a conception of the divine as a non-personal Unity. The analysis looks to the "radical model" of worship outlined by George Chryssides and the theory of the numinous by Rudolf Otto. The radical model for worship does not accept that only a personal being can be worthy of worship. The article shows that Otto's theory of the numinous can be used to bridge the gap between non-personal, and personal, conceptions of God/the divine. In other words, even if we accept Otto's theory of the holy and the numinous we cannot draw the conclusion that only a personal God can be worthy of worship.

Laura Murray

This article is an attempt to frontally pose a question queer theory gravitates around, yet never effectively spells out: what is a togetherness of those who have nothing in common but their desire to undo group ties? First, I consider the take-up of Lacan’s ethical experiment in Seminar VII, the Ethics of Psychoanalysis by queer theorists. I contend that queer theory has not given Lacan’s interpretation of Antigone its full import, which demands its placement in the philosophical tradition of the West brought to its highest fruition in Kant. I further contend, however, that to do so does not quite offer a solution to the queer problem, for, as contemporary debate on the political import of Antigone shows, the purity of her desire does not immediately translate into a sustainable politics. Lacan himself was faced with the problem of translating his ethics into a politics after his "excommunication" from the psychoanalytic establishment, and came to falter before it. Nevertheless, Lacan’s efforts allow us to pose the undoubtedly queer question of how to group together those whose only attribute is to undo group ties. Responding to the unanswerable demands of a theory and a practice that allows us to answer that question, I propose the figure of the smoker’s communism, as elaborated upon by Mladen Dolar, as a preliminary queer suggestion as to how we might go about mitigating the gap between Lacan’s ethical brilliance and his admitted political failure..

2022 ◽  
pp. 47-59
José Ferraz-Caetano ◽  
Bruno D. A. Pinheiro

This chapter brings important novel insights and perspectives to the urging contemporary debate on public hygienist policies. The authors intend to explore how an episode of history of science can be used to explore the struggles of universal pandemic responses. The focus will be on the inception of science-based legislation, created to deal with public health emergencies, and their communication and social acceptance. They argue if any of the symptoms of science misinformation and a weak science foundation of legislative action identified in the 2020 coronavirus pandemic can be identified in an early 20th-century outbreak of bubonic plague in Portugal. They present a national legislative policy timeline towards the pandemic effort in the form of consolidated legislative responses to fight Porto's emerging pandemic in 1899. They also provide future studies on science-based policy with newfound material, aiding the characterization of the communication and eventual harmonization of concerted responses in preempting the spread of pandemics.

2022 ◽  
pp. 50-66
Jacob Dahl Rendtorff

This chapter proposes to analyze the theory of the political enterprise with focus on the concept of ethical values-driven management in the contemporary debate on the politization of business in service of sustainability in cosmopolitan society. By service of cosmopolitan society of the political enterprise the chapter investigates the idea of the political enterprise as being a responsible political, ethical, and social agent with focus on the 17 UN Sustainable Development Goals (SDGs) that are required to justify its mission and role in society as a political actor that makes a different for its social and political community. The company is embedded in a social and political order with a diversity of political values, and the discussion about the meaning of the concept of values-driven management is therefore fundamental if one is to analyze the concept of the political enterprise in service of the Sustainable Development Goals.

Henrique Schneider

This paper analyzes the contemporary debate about ESG – Environment, Social, Governance – using economic insights from Austrian Economics; particularly, on entrepreneurship, agency, and information asymmetry. These insights are contrasted to similar concepts in “mainstream” economics suggesting that the Austrian insight goes beyond them, first by stressing effectiveness in addition to efficiency and institutions in addition to law-likeliness. When applied to ESG, the Austrian insight portraits ESG as a special case of the socialist, or economic calculation debate causing misalignments between inter- and intrafirm goals, exacerbates agency problems and suffers from serious flaws in its conceptualization as well as methodology. Relying on entrepreneurship, however, could make ESG work. This paper, thus, applies Austrian economics to contemporary debates claiming that its insights provide a unique perspective but at the same time updating its research program.

2021 ◽  
Abdul Aziz

This study assesses the impact and effectiveness of the National Information and Communications Technology Policy (NIP) in Bangladesh, which is a key legal framework for ‘Vision 2021’ and ‘Digital Bangladesh’. It investigates the extent to which digital inclusion can be achieved by the NIP strategies, as well as exploring the conceptualisation of digital inclusion, which undergirds the contemporary debate on the digital divide and inclusion. The study employs a qualitative approach using policy goal-means analysis to explore critical scrutiny of the internal rationality and logic of the NIP based on three distinct criteria of the digital inclusion analytical framework: ICT access, use and skills. The analysis argues that the policy is ambiguous and techno-centric, with a narrow digitisation frame of reference, which does not comprehensively address the issues associated with digital inclusion. Policy needs to be consistent and relevant to a person’s daily life, giving the user a sense of empowerment and skill. The article concludes that a focus on a skill-based approach and the context of societal challenges of Bangladesh is crucial to ensuring digital inclusion.

Newton Cloete

This article is a sequel to my earlier paper entitled ‘Hamartology and Ecology: An assessment of Aruna Gnanadason’s contribution to the contemporary debate’. Christian ecotheology presents a Christian critique of ecological destruction while also offering an ecological critique of Christianity. It entails a reinterpretation of all the classic Christian symbols, in this case the doctrine of sin, specifically the nature of sin, explored in the light of ecological discourse. Considering the contemporary ecological crisis, this article highlights Orthodox theologian John Chryssavgis’ contribution to the current debate. Following a concise overview on Christian discourse on ecology, as well as the Christian understanding of the nature of sin and the ways in which it is re-described in contemporary ecotheological terms, this article explores John Chryssavgis’ position on ecotheological discourse through a discussion of anthropocentrism, domination in the name of differences of species, consumerist greed, alienation of humans from the earth community as well as denial and disdain. The Orthodox tradition is an important factor in the formulation of his ecotheology. The method employed here encompasses ecclesial scrutiny, namely Chryssavgis’ assessment of the Christian tradition’s role in contributing to the contemporary crisis, followed by theological reflection on his interpretations of ecological sin and finally, alternative courses of action to appropriately address the issues in question. In closing, the article offers an assessment of Chryssavgis’ overall contribution to current ecotheological discourse.

2021 ◽  
Vol 9 (2) ◽  
pp. 63-76
Z. Mierzwa

I analyse the foundations of Marx’s analysis to examine the applicability of Marx’s theory of the capitalist economy to the study of current economic events. In this paper, I do not present critique the interpretations of Marx’s works made by contemporary economists; however, much of modern Marxian economics is invalid in terms of Marx’s own method and inappropriate for understanding modern capitalism. The paper is concerned with topics that have been the subject of contemporary debate and are central to Marx’s own economic writings. Here I present only textual evidence of the main tendencies in the development of capitalism discovered by Marx. There are limits to value (= time) as the sole criterion of economic expediency; the constant reproduction of a scarcity of jobs amid an abundance of goods; enlargement of material commercial relations on the other spheres of social life; development of monetary relations – the emergence of derivatives of money, i. e., ersatz money, digital money. The main conclusion that I came to is that some societies are gradually losing value and moral guidelines, threatening the very development and even the existence of other communities or peoples.

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