that there are two kinds of substances in the universe: physical (including the body) and spiritual, which is non-physical. In contrast, identity theorists state that everything is physical, including consciousness, and that there is nothing nonphysical. Though it is impossible to appreciate the spiritual when limiting oneself to the physical, Smart maintained that identity theory explains all phenomena by assuming only a physical reality. Subsequently, Smart has been severely criticized for his use (or misuse) of Occam's razor and ultimately retracted his advocacy of it in this context. Paul Churchland (1984) states that by itself Occam's razor is inconclusive regarding duality. In a similar way, Dale Jacquette (1994) stated that Occam's razor has been used in attempts to justify eliminativism and reductionism in the philosophy of mind. Eliminativism is the thesis that the ontology of folk psychology including such entities as "pain", "joy", "desire", "fear", etc., are eliminable in favor of an ontology of a completed neuroscience. Penal ethics In penal theory and the philosophy of punishment, parsimony refers specifically to taking care in the distribution of punishment in order to avoid excessive punishment. In the utilitarian approach to the philosophy of punishment, Jeremy Bentham's "parsimony principle" states that any punishment greater than is required to achieve its end is unjust. The concept is related but not identical to the legal concept of proportionality. Parsimony is a key consideration of the modern restorative justice, and is a component of utilitarian approaches to punishment, as well as the prison abolition movement. Bentham believed that true parsimony would require punishment to be individualised to take account of the sensibility of the individual—an individual more sensitive to punishment should be given a proportionately lesser one, since otherwise needless pain would be inflicted. Later utilitarian writers have tended to abandon this idea, in large part due to the impracticality of determining each alleged criminal's relative sensitivity to specific punishments. Probability theory and statistics Marcus Hutter's universal artificial intelligence builds upon Solomonoff's mathematical formalization of the razor to calculate the expected value of an action. There are various papers in scholarly journals deriving formal versions of Occam's razor from probability theory, applying it in statistical inference, and using it to come up with criteria for penalizing complexity in statistical inference. Papers have suggested a connection between Occam's razor and Kolmogorov complexity. One of the problems with the original formulation of the razor is that it