This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...) paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test. (shrink)

This article reviews existing empirical research on the peak-and-end rule. This rule states that people's global evaluations of past affective episodes can be well predicted by the affect experienced during just two moments: the moment of peak affect intensity and the ending. One consequence of the peak-and-end rule is that the duration of affective episodes is largely neglected. Evidence supporting the peak-and-end rule is robust, but qualified. New directions for future work in this emerging area of study are outlined. In (...) particular, the personal meanings associated with specific moments and with specific emotions should be assessed. It is hypothesised that moments rich with self-relevant information will dominate people's global evaluations of past affective episodes. The article concludes with a discussion of ways to measure and optimise objective happiness. (shrink)

We will look at several theories of indicative conditionals grouped into three categories: those that base its semantics on its logical counterpart (the material conditional); intensional analyses, which bring in alternative possible worlds; and a third subgroup which denies that indicative conditionals express propositions at all. We will also look at some problems for each kind of approach.

This article considers the relevance of time theory for Beck's theory of reflexive modernization and vice versa. It focuses in particular on discontinuity in the context of continuity, on decontextualization, naturalization and responsibility as key concerns of both perspectives on the industrial way of life. It makes explicit the temporal underpinnings of that cultural form with respect to five Cs: the creation of time to human design (C1), the commodification of time (C2), the compression of time (C3), the control of (...) time (C4) and the colonization of time (C5). It concludes that explicit concern with temporal relations shows reflexive modernization in action and facilitates improved knowledge for deliberative change. (shrink)

En juillet 2013, le maçon Amarildo, habitant de la favela Rocinha, disparaît. L’enquête montrera que la responsable de sa torture suivie de mort est l’UPP, l’unité de police installée depuis peu dans la région. Cette mort violente n’est pas la première ni sera la dernière : ce genre d’événement est assez banal à Rio. Mais cette fois-ci, elle a lieu dans un cadre de contestation de la politique de sécurité de l’État de Rio de Janeiro et suscite une forte réaction (...) des mouvements sociaux et culturels. Au sein de cette contestation, a lieu une puissante production d’images et de performances artistiques. (shrink)

This book is a critical examination of the philosophical and moral issues in relation to human enhancement and the various related medical developments that are now rapidly moving from the laboratory into the clinical realm. In the book, the author critically examines technologies such as genetic engineering, neural implants, pharmacologic enhancement, and cryonic suspension from transhumanist and bioconservative positions, focusing primarily on moral issues and what it means to be a human in a setting where technological interventions sometimes impact strongly (...) on our humanity. The author also introduces the notion that death is a process rather than an event, as well as identifies philosophical and clinical limitations in the contemporary determination of brain death as a precursor to organ procurement for transplantation. The discussion on what exactly it means to be dead is later applied to explore philosophical and clinical issues germane to the cryonics movement. Written by a physician/ scientist and heavily referenced to the peer-reviewed medical and scientific literature, the book is aimed at advanced students and academics but should be readable by any intelligent reader willing to carry out some side-reading. No prior knowledge of moral philosophy is assumed, as the various key approaches to moral philosophy are outlined early in the book. (shrink)

Abbott replies to each of Hauser's arguments. Problem solving by chimpanzees and evidence of recursion in the thought of a feral human being suggest that natural language is not necessary for productive thought. Communication would be trivial if the inner language were the outer language, but it is not. The decryption analogy Hauser uses is flawed, and it is not clear which way Occam's razor cuts.

In the 1960’s, both Montague (e.g. 1970, 222) and Grice (1975, 24) famously declared that natural languages were not so different from the formal languages of logic as people had thought. Montague sought to comprehend the grammars of both within a single theory, and Grice sought to explain away apparent divergences as due to the fact that the former, but not the latter, were used for conversation. But, if we confine our concept of logic to first order predicate logic (or (...) FOPL) with identity (that is, omitting everything which is not required for the pursuit of mathematical truth), then there are of course many other aspects, in addition to its use in conversation, which distinguish natural language from logic. Conventional implicature, information structure (including presupposition), tense and time reference, and the expression of causation and inference are several of these, which combine as well with syntactic complexities which are unnecessary in first order predicate logic. In this paper I will argue that such distinguishing aspects should be more fully exploited to explain the differences between the material conditional of logic and the indicative conditional of one natural language (English). (shrink)

O presente artigo tem como objetivo problematizar o discurso de emagrecimento presente na mídia contemporânea. Para tanto, foi realizada uma discussão teórico-conceitual acerca de uma política de corpo como alvo das tecnologias de poder em Michel Foucault, tomando-se, como corpus empírico, reportagens da seção “dieta” de alguns exemplares das edições semanais da revista AnaMaria. Tal revista é uma mídia impressa e eletrônica, com periodicidade semanal. Na análise, utilizam-se ferramentas foucaultianas para tensionar e provocar fissuras em discursividades que reverberam pelos mais (...) diversos ambientes de circulação social e que corroboram a fabricação de um padrão corporal. Tal padrão parece ser o modelo estético vigente na atualidade, segundo o qual os corpos “devem” ser magros. Compreende-se que o corpo dos sujeitos é fabricação condizente com os contextos histórico e social aos quais pertencem, e que tais corpos são subjetivados pelas e nas relações de poder em que estão inseridos. Entende-se que há um processo de subjetivação operacionalizado não só pela revista, mas também pela mídia contemporânea em geral, através de uma interpelação sutil e convidativa. Toma-se a mídia como uma pedagogia cultural, que ensina, educa e fabrica sujeitos e subjetividades para além dos muros escolares. O referencial teórico-metodológico operou com alguns conceitos do filósofo Michel Foucault como ferramentas de análise. A pesquisa possibilitou compreender que existem processos de subjetivação que perpassam a vida dos sujeitos, aqui especialmente, modos de subjetivação atrelados ao corpo que deve transformar-se num corpo considerado normal, saudável, belo e feliz. Palavras-chave: Emagrecimento em discurso. Relações de poder. Corpo. (shrink)

I argue that there is nothing wrong with perfect voyeurism , covert watching or listening that is neither discovered nor publicized. After a brief discussion of privacy I present attempts from Stanley Benn, Daniel Nathan, and James Moor to show that the act is wrong. I argue that these authors fail to make their case. However, I maintain that, if detected or publicized, voyeurism can do grave harm and to that extent should be severely punished. I conclude with some thoughts (...) on the stubborn intuition that perfect voyeurism is wrong despite the absence of harm. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Proceedings of the 1998 International Buddhist-Christian Theological EncounterBarbara Fields Bernstein and Brian MuldoonThe 1998 International Buddhist-Christian Theological Encounter, the continuation of the Cobb-Abe group, met in Indianapolis, Indiana, from May 1 to 3, 1998. Following the reading of a statement from Prof. Masao Abe in which he stated his regret at not being able to attend this important gathering and his hope that the encounter would begin to address (...) the global crises facing humankind today, John Cobb provided a brief history of the encounter for the new participants.First Paper: “Buddhism and Ecological Ethics,” by Chatsumarn KabilsinghProf. Kabilsingh began the morning discussion by focusing on the Buddhist doctrine of dependent origination, which reveals the interconnectedness of all life, as the starting place for fashioning a response to the environmental crisis. Suggesting that the inner and outer worlds are necessarily related (“As the king is, so are the sun and the moon”), she recommended adopting certain monastic practices to create a more harmonious relationship with nature. This provoked a discussion about the need for concrete action in addressing the behaviors not so much of individuals as of institutions. Institutions are uniquely human, embodying human imperfection even as they shape who we are. Noting that both traditions tended to focus on individual awakening or redemption, the question was asked how the principles of individual enlightenment or salvation could be applied to a community or institution. Further, there needs to be some practical balance between the two traditions’ extreme views of civilization, one of which places it in the heart of the forest (the East) and the other that finds it in the marbled city (the West). This balance, which must restore the tree of life to the heart of the city, will require a new model of institutions as living organisms rather than lifeless monoliths or random encounters. The balance of the morning’s discussion addressed the relationship between community and institutions and the “eschatological hope” of both Christianity and Buddhism. Chatsumarn concluded the session by highlighting the principle of interrelationship as the common ground between Christianity and Buddhism. [End Page 193]Second Paper: “Self and Nature in Christianity (and Buddhism),” by Sallie McfagueMcFague’s paper generated a spirited discussion about a series of paired concepts: Self-other, individual-community, sacramental-prophetic, absolute-relative, commonality-distinctiveness, vertical-horizontal, thinking-feeling, and scientific-aesthetic. The observation that ethics must be based on empirical data led to an exploration of the relationship of the relative (concrete reality that can be described) and the absolute (that which cannot be described, but may or may not be expressed through that which is particular) levels of truth. Interdependence, in the Buddhist model, includes an appreciation of the particularity of each thing while also recognizing the sameness of all. Speakers agreed that we must think both relatively and absolutely (although a new way of applying language to these concepts is needed). Meaningful environmental ethics must be grounded in the sacramental, in scientific particularity as perceived through the heart of the aesthete in intimate relationship with the natural world. But how could we move from these theoretical reflections into a closer encounter with that world? Stephanie Kaza would provide the needed vehicle in her comprehensive overview of the environmental crisis in the next session.Third Paper: “Overcoming the Grip of Consumerism,” by Stephanie KazaIt is fair to say that Kaza’s paper catalyzed provocative directions for thought during the three-day encounter, both because it provided the factual data from which an ethical discussion might proceed and because it focused the conversation on the role of consumerism in the environmental crisis. Prof. Kaza provided a telling comparison of consumerism and liberation practice as paths to self-realization and fulfillment, showing how the twelve links of dependent origination are integral to both paths. Breaking the grip of consumerism requires breaking any one of these links, like an addiction. This generated a spirited discussion about the relationship between enlightenment—whether “sudden” or otherwise—and consumerism and the relationship between consumerism and the more fundamental human tendency toward the acceptance of suffering over practices that promote liberation. While education was obviously critical for a... (shrink)

_Abstract_: As many theoretical psychologists turn to the humanities to construct a psychological science that does not shortchange human subjectivity, many humanities scholars have turned to the sciences to bolster their declining standing in the academy. In juxtaposing these trends, I consider how epistemic and methodological wars in the humanities echo those that have plagued psychology and so call into question their use to remedy an allegedly scientistic “mainstream” psychology. By failing to grapple with this most relevant controversy, theoretical psychologists (...) may be jeopardizing their efforts to put a more human face on scientific psychology. _Keywords_: Epistemic Wars; Scientism; Humanities; Psychology; Psychological Humanities _I conflitti epistemici nelle scienze umanistiche e il loro impiego teorico contro il presunto scientismo della psicologia_ _Riassunto_: Molti teorici della psicologia si rivolgono alle discipline umanistiche per costruire una scienza psicologica che non sottovaluti la soggettività umana, mentre molti studiosi attivi nel campo delle discipline umanistiche si rivolgono alle scienze per puntellare la loro autorità all’interno dell’accademia. Nel porre a confronto queste due linee di tendenza mostrerò come i conflitti epistemici e metodologici all’interno delle discipline umanistiche riecheggino quelli che hanno gravato sulla psicologia. A partire da qui metterò in discussione il loro uso per fare da correttivo a una presunta psicologia dominante che sarebbe troppo “scientistica”. Sottraendosi alla trattazione di questo problema, che è di estrema importanza, i teorici della psicologia rischiano di compromettere i loro sforzi volti a dare un volto più umano alla psicologia scientifica. _Parole chiave_: Conflitti epistemici; Scientismo; Scienze umane; Psicologia; Psychological Humanities. (shrink)

Frederick Douglass (1818?1895) was the most significant African?American leader of the nineteenth century. Secretly acquiring literacy as a slave, he grew into a brilliant speaker whose essential genius was to articulate and impeach the ideologies of the day. Douglass was one of the foremost defenders of black emancipation and women?s rights. He developed a dual philosophy of resistance and integration. He taxed blacks with the need for self?reliance; he recalled whites to the justice of racial equality. Freedom would be won (...) by securing to all workers, white or black, the fruit of their labour. Economic progress and enhanced social equality would be achieved by hard work, thrift, education and sobriety. Underlying all his thought and action was an ideology of free labour conjoined with republicanism. He early embraced the ideal of moral suasion. As the prospect of civil war loomed, he accepted the legitimacy of violence ? in self?defence, and to liberate the slaves. (shrink)

Aristóteles foi o primeiro pensador que articulou uma taxonomia do conheci-mento científico: os quatros livros dos Segundos Analíticos descrevem os critérios que uma disciplina qualquer deve respeitar e satisfazer para legitimamente receber a designação de ciência teorética. Mas Aristóteles é mesmo o criador das “ciências particulares”, ou seja, a biologia, a psicologia, a zoologia e, em geral, as ciências naturais. Trata-se de uma questão já clássica saber se o modo pelo qual Aristóteles desenvolve sua ciência dos animais con-forma-se aos padrões (...) normativos estipulados pela teoria da ciência nos Analíticos. Na men-talidade de muitos intérpretes ficou a convicção de que as obras biológicas de Aristóteles conformam-se a um padrão que utiliza apenas dados empíricos, ao passo que o conheci-mento nos Analíticos é estabelecido a partir de premissas primeiras e imediatas. Agora, nos Segundos Analíticos, encontramos exemplos provenientes da meteorologia, da botânica, da zoologia ao lado de exemplos matemáticos. Fica a pergunta: a metodologia axiomática de estilo matemático que o Estagirita propõe nos Analíticos é totalmente independente e ina-dequada para o estudo da biologia? Se for assim, Aristóteles não teria conseguido encaixar as ciências naturais nos padrões normativos expostos nos Segundos Analíticos. No presente estudo, pretendemos, pelo contrário, ressaltar o fato de que é razoável tomar os textos aristotélicos como orbitando em torno de uma mesma e grande pesquisa, a pesquisa cientí-fica, que inclui os Analíticos, assim como os tratados naturais.Aristotle was the first Greek thinker to articulate a taxonomy of scientific pursuits: the four books of the Analytics present a theory of scientific knowledge with a rigorous ac-count of what a body of propositions must be like in order to count as a theoretical science. But Aristotle was also the originator of “special sciences”. A longstanding problem about Aristotle’s philosophy of science is to understand if there is a conflict between the account of scientific explanation in the Posterior Analytics and the investigations reported in treatises such as the History of Animals, Parts of Animals, Generation of Animals 1. The Analytics restricts knowledge to what has been demonstrated from self-evident first principles. The sciences of nature seem to secure their results without such demonstrations: there are not axioms, nor theorems or proofs, nor definitions. Yet many of the examples in the Posterior Analytics are drawn from meteorology, botany and zoology, and are discussed side by side with mathe-matical examples. It is curious that a philosopher as systematic as Aristotle could formulate the first rigorous theory of scientific inquiry and demonstration, pepper the treatise in which he does so with biological examples, and not aim to structure his science of animals in ac-cordance with that theory. In this investigation I want to show that there is a relation betwe-en Aristotle’s official account of the definition in Posterior Analytics and the nature and the role assigned to definition in the Natural Treatises. (shrink)

It is common to find moral fault for doing less than one should, but not for doing more. A detailed investigation of some examples of “doing too much” reveals an important sphere of wrong-doing related to abuses of authority and discretion.

Pace Dummett, the issue between molecularism and holism does not turn on whether a meaning theory is compositional, but on how successful communication is conceived. Given a notion of partial understanding, molecularism escapes the two most prevalent objections against holism (learnability and communication). Holism, too, can escape these objections, provided we also grant the holist a notion of partial understanding and suitably amend our conception of successful communication.

Confusion surrounds Catholic teaching on the use of assisted nutrition and hydration, specifically the question of when, if ever, its refusal or removal is ethical. This paper focuses on two often-neglected considerations: the relationship between means and mechanism, and an assessment of proportionality of the mechanism from the patient’s perspective. The authors draw on two critical principles of Catholic moral teaching: only ordinary means are required, and proportionality is subject to the perspective of the patient, not just that of experts (...) or the culture. The mechanisms that provide food and water have distinct benefits and burdens. Their proportionality is properly subject to analysis by the patient or surrogate, who determines which mechanism is acceptable in the patient’s situation. (shrink)

En este artículo discuto las conexiones entre el poeta, los personajes y los lectores. Mi enfoque se funda en lo siguiente: ¿Cómo se imaginan los lectores al autor, cómo imagina el autor a los personajes y de qué modo los lectores son inspirados por los personajes? He seleccionado ejemplos de la tradición homérica y, más específicamente, de algunas estrategias de interpretación en la exégesis antigua, particularmente lo que se ha dado en denominar “soluciones desde el personaje”, para proponer vinculaciones con (...) la interpretación literaria y la crítica textual moderna. In this article I discuss the connections between poet, characters and readers. My focus is based on the following question: How is the author imagined by readers, how are the characters imagined by the author and how the characters inspire readers? I have taken my examples from the Homeric tradition and, more specifically, from some manoeuvres of interpretation in ancient exegesis, particularly the so-called ‘solutions from character’, suggesting a connection with modern textual criticism and literary interpretation. (shrink)

This paper explores the specific contribution of a strand of contemporary French social theory founded by Cornelius Castoriadis and Claude Lefort to the understanding of human power. It formulates a conception of power that transcends its definitions in terms of physical coercion or institutionalised violence to reveal the way power is creative and institutes the social. Its reflection on the cultural nature of political power and it role in society is shown to extend the pioneering reflection of Durkheim's sociology, especially (...) as regards the homology that exists between religion and politics. The social role performed by the state explored by Durkheim prefigures Gauchet's theory of the state, which builds on Lefort's work. Gauchet's theory can be said to elaborate a critical synthesis of the two stands of Durkheim's work: the sociology of religion and the sociology of the modern state. This synthesis raises questions on the role played by the European state in the development of individualism, in both its political and economic manifestations. (shrink)

En este trabajo presentamos un registro de la historia de vida de Mónica Medina, integrante de la comunidad weenhayek Quebracho, ubicada a 5 kilómetros de Tartagal, provincia de Salta. En esa memoria sobre sus ancestros desde tres generaciones previas hasta el presente, Mónica relata los recuerdos sobre el modo en que su familia vivió la Guerra del Paraguay que les obligó a desplazarse; las epidemias; el proceso de trashumancia y las distintas expulsiones a que se vieron sometidos; los modos en (...) que se fue transformando la vida a medida que se acercaban a los centros urbanos; la aproximación a la política partidaria y la formación de dirigentes; el proceso de conformación de demandas de reconocimiento de identidad étnica y las expectativas de futuro. Partimos de entender que este relato de vida, si bien es individual, se inscribe en la memoria colectiva de su familia, su comunidad y su pueblo, por cuanto resulta de experimentar, desde su trayectoria, ciertos recuerdos comunes. Este registro adquiere aquí un doble sentido epistémico: por un lado, permite conocer datos nodales sobre las trayectorias y las demandas actuales del Pueblo Weenhayek en torno a sus derechos a la identidad en Argentina, y particularmente sobre la disputa que libra por el reconocimiento estatal y social de su carácter de pueblo preexistente; pero a la vez, nos introduce en el trabajo de memoria que es central en el proceso de etnicidad que protagonizan estas comunidades weenhayek en su demanda y ejercicio de derechos actuales. (shrink)

This paper focuses on the boundaries of political sovereignty, one key aspect of global political justice and an important background condition to the issues of global economic justice treated in the other papers of this volume. I first present an interpretive summary of the traditional arguments against and for intervention, stressing, to a greater extent than is usual, the consequentialist character of the ethics of intervention. It makes a difference whether we think that an intervention will do more good than (...) harm, and some of the factors that determine the outcome are matters of strategy and institutional choice. I then explore the significance of a key factor that makes for much of what is new in the new interventionism: the role of multilateral and particularly U.N. authorization and implementation. I argue that the more salient role of the United Nations should lead us to a more expansive tolerance of international intervention and that global standards of justice, both political and economic, can therefore be more widely enforced against claims to national autonomy. (shrink)