Archivio per 10 maggio 2015

10
Mag
15

Encode your own time | Amy Coats

See on Scoop.itBounded Rationality and Beyond

Amy Coats: We, and the world around us, may have a more important role in determining our inner sense of time than we thought. 

Those split second decisions, made almost without thinking. When to put your foot on the pedal when you’re at the red light. When to check how those sausages are doing. Remembering to grab your lunch from the fridge seconds before you leave the house. Or – too often – 20 minutes after. And those carefully considered ones. Do I just finish this paragraph before I make a cup of tea? Or do I wait until the boss is clear of the kitchen?

Timing, that is our perception and estimation of time, is key in determining how we behave and in the decisions we make. New findings suggest that time in the brain is relative, not absolute. This means that your brain ‘encodes’ your sense of time depending on what happens to you, and not by the second, minute or hour. And this in turn determines how you behave.

Alas, you could be forgiven for feeling that the units of time common to everyone worldwide, except perhaps the odd Amazonian tribe, are pretty well ingrained. My partner and I will often make a quick bet on what time it is before we check our phone (all sigh!/rejoice! [delete as appropriate], the dwindling watch-less generation). And we’re both pretty good at getting to within 5 or 10 minutes, even if we haven’t known the exact time all day. He’s normally better at it, perhaps because he’s male? Perhaps it tends to fly/drag for me because I’m having more/less fun? Perhaps that’s another story.

See on theguardian.com

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10
Mag
15

New Algorithm Illuminates Free Will – h+ Media

See on Scoop.itWith My Right Brain

Findings from experiments at Stanford have recorded the brain signals when a primate exercises free will by changing its mind.
See on hplusmagazine.com

10
Mag
15

Steve Quartz: the neuroscientist who studies what’s ‘cool’ and why

See on Scoop.itBounded Rationality and Beyond

We think of cool as ephemeral, a moving target. But a California neuroscientist and author of a new book on ‘neuromarketing’ says he’s got it down to a science.

Quartz is the director of the Social Cognitive Neuroscience Laboratory at the California Institute of Technology. So when asked to describe what the lab does, he did not deliver a “cool” answer, but rather a precise one: it is, he said, “concerned with all the dimensions of decision making, from simple gambles and risk assessment right up to very complex reasoning and the nature of moral behaviour”.

He wrote the book with his colleague Anette Asp, with whom he has long done research on “neuroeconomics” and “neuromarketing”. Those fields use imaging techniques to look at the ways our brains process the emotions and responses we have to brands and products. The results, as Quartz and Asp posit in the book, reflect primal instincts we have around ideas of status. Their technique gives results that are much more accurate about what the kids are into, these days, than traditional marketing focus groups have ever been able to give us.

 
See on theguardian.com

10
Mag
15

Are We Heading Towards a Corporate Tax System Fit for the 21st Century? by Michael P. Devereux, John Vella :: SSRN

See on Scoop.itBounded Rationality and Beyond

Abstract:      
The most significant problems with the existing system for taxing the profit of multinational companies stem from two related sources. First, the underlying “1920s compromise” for allocating the rights to tax profit between countries is both inappropriate and increasingly hard to implement in a modern economic setting. Second, because the system is based on taxing mobile activities, it invites countries to compete with each other to attract economic activity and to favour “domestic” companies. The OECD Base Erosion and Profit Shifting (BEPS) initiative essentially seeks to close loopholes rather than to re-examine these fundamental problems. As a consequence, it is unlikely to generate a stable long-run tax system. We critically examine the principle guiding the OECD’s reform proposals in its BEPS initiative and outline some more fundamental alternative reforms. 

See on papers.ssrn.com

10
Mag
15

“Irrationally Yours” Reader Response

See on Scoop.itBounded Rationality and Beyond

Please enjoy the first of a series of reviews of my upcoming book “Irrationally Yours” that I will be posting for you. Watch it here: https://vimeo.com/127289358 “Irrationally Yours” is based on my “Ask Ariely” advice column in the Wall Street Journal, and is illustrated by cartoonist William Haefeli (who you will surely recognize from The New Yorker).…

See on danariely.com

10
Mag
15

Some Reflections on the OECD and the Sources of International Tax Principles by Hugh J. Ault :: SSRN

See on Scoop.itBounded Rationality and Beyond

Abstract:      
The article of Hugh J. Ault is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the OECD’s work on the definition of Permanent Establishment, the transfer pricing treatment of Intangibles and the recently announced project on base erosion and profit shifting (“BEPS”). After describing these positive law developments, Ault relates to more basic questions of how principles of international tax law, and particular the normative claims to taxing rights, are estabilshed. 

See on papers.ssrn.com

10
Mag
15

This is your brain on coupons

See on Scoop.itBounded Rationality and Beyond

Is your husband worth more than $10? According to a new study, the answer may not be quite so clear to your brain.

Today, the Mountain View, CA-based Web site Coupons.com and noted neurologist Dr. Paul Zak announced the findings of a study that explores the brain’s response to receiving a coupon. In one case, a woman who received a $10 coupon experienced a higher count of the hormone that has been connected to feeling love and trust than another woman experienced before her wedding ceremony.

See on pando.com




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