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The paper proposes an alternative way of defining tax progressivity, one in which it becomes a function of marginal, not average tax rates. Changes in Tax Progressivity are then related to modifications in the distribution of pre-tax incomes or to variations in marginal rates. Using Israel’s Wage and Insurance Data File for the year 1993, the empirical analysis checks the impact of the 1995 Law for the Reduction of Poverty and Income Disparities on the progressivity of the National Insurance Tax System. Simulations are also conducted to study the effect of alternative policies.

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.

The aim of this study is to examine the significant factors to improve the green nuclear energy investments in the emerging economies. For this purpose, balanced scorecard-based criteria are weighted with DEMATEL methodology. The findings demonstrate that technological improvement and financial issues are the most important issues for the improvement of the green nuclear energy investments in these countries. Nuclear energy working with thorium can also be obtained with proton accelerator technology that is currently quite expensive. Because of this problem, the investors are not willing to make investments for green nuclear energy projects. Hence, emerging countries should make the necessary technological investments to have proton accelerator technologies. With the help of this condition, it will be possible to reduce the cost of green nuclear energy projects which attracts the attention of the investors. This situation has a powerful contribution for the sustainable economic development of these countries.

We study whether group identity mitigates inefficiencies associated with appropriable quasi-rents, which are often created by relationship-specific investments in bilateral trade relationships. We conjecture that group identity strengthens the effect of an agent’s generous action in increasing his trade partner’s altruistic preferences, and this effect helps reduce incentives to undertake ex-post inefficient opportunistic behavior such as investment in an outside option. Our experimental results, however, do not support this conjecture, and contrast with our previous experimental findings that group identity mitigates distortions in ex-ante efficient relation-specific investment. We discuss a possible cause of the difference and its implications for the theory of the firm.

To determine where, when, how, and wherefore European social theory hit upon the formula of “the True, the Good, and the Beautiful,” and how its structural position as a skeleton for the theory of action has changed.

Genealogy, library research, and unusually good fortune were used to trace back the origin of what was to become a ubiquitous phrase, and to reconstruct the debates that made deploying the term seem important to writers.

The triad, although sometimes used accidentally in the renaissance, assumed a key structural place with a rise of Neo-Platonism in the eighteenth century associated with a new interest in providing a serious analysis of taste. It was a focus on taste that allowed the Beautiful to assume a position that was structurally homologous to those of the True and the Good, long understood as potential parallels. Although the first efforts were ones that attempted to emphasize the unification of the human spirit, the triad, once formulated, was attractive to faculties theorists more interested in decomposing the soul. They seized upon the triad as corresponding to an emerging sense of a tripartition of the soul. Finally, the members of the triad became re-understood as values, now as orthogonal dimensions.

This seems to be the first time the story of the development of the triad – one of the most ubiquitous architectonics in social thought – has been told.