Social Identity and Legal Personality – Collective Entities as Legal Entities?

Calculating Income Tax Evasion of Legal Entities and Examining its Sustainability through Threshold Non-linear Method

The purpose of this study is to calculate tax evasion based on the income of legal entities and to examine its stability, which has been done by estimating the Tanzi monetary demand function during 1370-1397. The demand function included the ratio of currency holdings to supply of money  as a dependent variable and the tax variables of legal entities, the ratio of wages and salaries to national...

Dealing with Social and Legal Entities in the Obstetric and Neonatal Domain

This paper presents the Obstetric and Neonatal Ontology (OntONeo). This ontology has been created to provide a consensus representation of salient electronic health record (EHR) data and to serve interoperability of the associated data and information systems. More generally, it will serve interoperability of clinical and translational data, for example deriving from genomics disciplines and fr...

Punishing Collective Entities

Entities without intrinsic physical identity

This paper critically discusses recent objections that have been raised against the contextual understanding of fundamental physical objects advocated by non-eliminative ontic structural realism. One of these recent objections claims that such a purely relational understanding of objects cannot account for there being a determinate number of them. A more general objection concerns a well-known ...

As a Legal Principle of Identity Maintenance

Privacy occupies a central place in the western liberal tradition as an essential component of self-definition and individual development. The meaning of privacy, however, has proven elusive. Legal scholars and philosophers have variously characterized privacy as a social situation of autonomy, a claim, a psychological state, a physical area, or a form of control. More specific definitions incl...