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This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

It allows understanding the difference between tax jurisdictions in the tax principles domain.

IT has been the practice at the official Air Ministry Testing Establishments at Martlesham and Felixstowe to issue with each complete performance report an analytical picture of the performance. This picture is commonly called “Figure 4” because it appeared as Fig. 4 of R. & M. 1140. It is reproduced in Fig. 1. Its physical significance is by no means apparent, and to the practical engineer who appreciates physical significance mainly through his visual imagination it must sometimes have been more mystifying than simplifying. But, as is shown in what follows, the physical significance can be explained naturally and elegantly in terms of the “unit plane” of unit size and wing loading.

Three problematic issues followed by paradigm changes over the recent history of human intellectual endeavour are identified as 1. mysticism/superstition to – conventional science (of physics), 2. predominant use of qualitative/quantitative properties for analysis and design to – structural or systemic properties, and 3. current speculative/fragmented, multiple approaches to the “systemic view” to – a firmer knowledge-based approach reflecting the empirical and universal nature of this view. This paper aims to consider the problematic issues, to conclude that conventional science is inadequate to cope with the 2nd paradigm change and to introduce a “new science of systems” which can integrate conventional science and alleviate the 3rd problematic issue by suggesting three principles implemented by linguistic modelling as operational model.

The highly successful methodology of conventional science is followed with systemic content by suggesting three general principles of systems, namely, principle of existence (pervasiveness of structural description), principle of complexity (aggregates for emergence of outcomes) and principle of change (change by purpose or chance), and linguistic modelling of static and dynamic scenarios based on natural language as operational model. This language is processed to “elementary constituents”, of which complex structures can be constructed. These constituents are converted into reasoning schemes consisting of “ordered pairs” and “predicate logic statements” in static and dynamic states.

Stories of problematic scenarios are converted into the universal scheme of “management/producers” – “products” – “users/consumers” by constructing linguistic networks of products and semantic diagrams of organizations/user/consumers for investigating the emergence of outcomes in analysis and for designing prototypes. Problematic issues of individual objects in a scenario are resolved by methods of conventional science, which is thus integrated with systems science to form the “scientific enterprise”.

Once the new approach is debated, further developments in the mathematics of ordered pairs, predicate logic and uncertainties are needed. The linguistic basis is to be further investigated. Connection with AI and “logical atomism of Bertrand Russell” is to be explored.

Further applications to large-scale scenarios by practitioners using the “universal scheme” and development of software are needed.

The approach is rooted in accepted branches of knowledge, is highly teachable and should lead to be used by professionals and others once debated and accepted.

Beginning with value premises of any kind, clearly one may judge the economic choices of individuals, since they are only part of moral behaviour in general. But my concern here is with the institutions which both shape and are shaped by behaviour, and which are greatly responsible for social good and evil. How successfully may one get from theological values underpinned by religious faith and dogma to valid judgements and recommendations for economic institutions and policy? Further, must they be contingent on the intervention of economic science, introducing specialised information and analysis and such goals as cost and output efficiency? These are the matters I propose to discuss in general terms and illustrate from Laborem Exercens and Ethical Reflections on the Economic Crisis to reach some conclusions.

The purpose of the paper is to provide an overview of the legal implications which may be relevant to the ethical aspects of emerging technologies, to explore the existing situation in the area of legal regulation at EU level, and to formulate recommendations for the lawmakers.

The analysis is based on the premise that the law is supposed to invoke moral principles. Speculative findings are formulated on the basis of analyzing specific emerging technologies; empirical findings are based on a research conducted in the whole legal corpus of the EU.

In the area of network‐based technologies the already existing and elaborated legal frameworks can be used in an extended manner; artificial intelligence‐based technologies call for alterations in several branches of law; while interface technologies show the difficulty and complexity of regulating interdisciplinary fields. The legal implications of emerging technologies have attracted only a minimal legislative attention in the competent bodies of the EU.

The paper provides a systemic approach towards transmitting ethical norms to the application of emerging technologies through legal regulation, and formulates detailed recommendations in various areas of such technologies.

Methodological pluralism in consumer research is usually confined to post‐positivist interpretive approaches. Argues, however, that a positivistic stance, radical behaviourism, can enrich epistemological debate among researchers with the recognition of radical behaviourism′s ultimate reliance on interpretation as well as science. Although radical behaviourist explanation was initially founded on Machian positivism, its account of complex social behaviours such as purchase and consumption is necessarily interpretive, inviting comparison with the hermeneutical approaches currently emerging in consumer research. Radical behaviourist interpretation attributes meaning to behaviour by identifying its environmental determinants, especially the learning history of the individual in relation to the consequences similar prior behaviour has effected. The nature of such interpretation is demonstrated for purchase and consumption responses by means of a critique of radical behaviourism as applied to complex human activity. In the process, develops and applies a framework for radical behaviourist interpretation of purchase and consumption to four operant equifinality classes of consumer behaviour: accomplishment, pleasure, accumulation and maintenance. Some epistemological implications of this framework, the behavioural perspective model (BPM) of purchase and consumption, are discussed in the context of the relativity and incommensurability of research paradigms. Finally, evaluates the interpretive approach, particularly in terms of its relevance to the nature and understanding of managerial marketing.

The purpose of this paper is to propose a way of asking about organizational conceptions. Some years ago, Edgar Morin proposed the paradigm of complexity as the one that opposes to and contains both the mechanicist and the systemic paradigms, which he calls simplifiers. Based on these paradigms, some of their principles, as well as their influence in organizational thinking are studied here, looking for the establishment of a set of considerations to be taken into account when treating an organizational conception as complex.

Ten paradigmatic principles were compared from the mechanicism, systemic and complexity viewpoints, considering how they were used in the organizational discourse.

As a result, complex organizational conceptions consider the subject as active conscience in the world. In the same way, they establish dialogic relations among: the universal and the particular, temporal reversibility and irreversibility, the parts and the whole, linear and circular causality, order and disorder, organization and environment, observer and organization, and autonomy and dependence, through the use of the complex logic that allows adopting a meta‐point of view to articulate the contradictions and paying attention to the result of the dialogic processes pointed out.

The paper focuses especially on the dialogic principle, leaving the need to approach both the recursion and hologramatic principles, according to that proposed by Edgar Morin.

The paper establishes some references which should contribute to the understanding of complex organizations, as human activity systems, beyond the objectivism of the so‐called “complex systems”.

In this paper, a way of asking about organizational conceptions is proposed, with the aim of knowing the degree of satisfaction of paradigmatic requirements of complexity; so that, it allows knowing if what is being called complex – the organizations – is being treated in a complex way in turn.