This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

With the past and future tense propositional operators in its syntax, a formal logical system for sortal quantifiers, sortal identity and (second order) quantification over sortal concepts is formulated. A completeness proof for the system is constructed and its absolute consistency proved. The completeness proof is given relative to a notion of logical validity provided by an intensional semantic system, which assumes an approach to sortals from a modern form of conceptualism.

Work in the setting of the recursively enumerable sets and their Turing degrees. A set X is low if X', its Turning jump, is recursive in $\varnothing'$ and high if X' computes $\varnothing''$ . Attempting to find a property between being low and being recursive, Bickford and Mills produced the following definition. W is deep, if for each recursively enumerable set A, the jump of $A \bigoplus W$ is recursive in the jump of A. We prove that there are no (...) deep degrees other than the recursive one. Given a set W, we enumerate a set A and approximate its jump. The construction of A is governed by strategies, indexed by the Turning functionals Φ. Simplifying the situation, a typical strategy converts a failure to recursively compute W into a constraint on the enumeration of A, so that $(W \bigoplus A)'$ is forced to disagree with Φ(-; A'). The conversion has some ambiguity; in particular, A cannot be found uniformly from W. We also show that there is a "moderately" deep degree: There is a low nonzero degree whose join with any other low degree is not high. (shrink)

Descriptive encyclopaedia of Indic philosophy.

Le nom de Dominique Kahang'a Rukonkish a marqué plus d'un intellectuel à Kalonda, Kinshasa et au-delà, par l'arc-en-ciel thématique qu'il avait peint dans ses réflexions, spécialement autour de deux thèmes : la philosophie et la tradition sapientielle africaine. Ces thèmes sont au coeur des différents textes qui composent ce livre dont le point commun est que, comme peut-être aucune autre science, la philosophie vit de la réflexion des penseurs sur ce qui donne à penser et de la discussion avec d'autres (...) penseurs. C'est ici que se situe l'étude de sa propre tradition, comme l'a montré Dominique Kahang'a Rukonkish. Ceci est particulièrement nécessaire dans des situations de crise comme celle que traverse l'Afrique contemporaine. Ce qui importe dans ce cas est de questionner le passé à partir du contexte actuel en vue de ses potentialités à venir, tout en l'ouvrant à la possibilité d'une rencontre avec les autres traditions. Les auteurs des contributions réunies dans ce livre remercient Dominique Kahang'a Rukonkish pour ce qu'ils sont devenus grâce à lui. C'est pour eux un devoir de mémoire auquel ils se plient. (shrink)

This article sets out the key findings from the seminar series ‘Transplantation and organ deficit in the UK: Pragmatic solutions to ethical controversy’ which ran from November 2006 to March 2008, and was sponsored by the Economic and Social Research Council. A broad range of issues were examined in the seminars, including religious and cultural attitudes affecting organ donation, the role of health-care professionals and what could be learned from the experiences of other countries, particularly in the European context. Core (...) participants in the series came from a range of academic and practitioner backgrounds and had different ethical perspectives on issues affecting organ donation and transplantation. Notwithstanding such diversity, the findings set out in the article reflect the fact that core participants were focused on developing a principled, yet pragmatic approach to dealing with the urgent problem of organ shortage in the UK. (shrink)