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)

Socialism and Feminism in the 19th century.

Essays by Jurgen Habermas on truth, objectivity, normativity, naturalism, and realism after the linguistic turn.

The prototypes of definiteness and indefiniteness in English are the definite article the and the indefinite article a/an, and singular noun phrases (NPs)1 determined by them. That being the case it is not to be predicted that the concepts, whatever their content, will extend satisfactorily to other determiners or NP types. However it has become standard to extend these notions. Of the two categories definites have received rather more attention, and more than one researcher has characterized the category of definite (...) NPs by enumerating NP types. Westerståhl (1985), who is concerned only with determiners in the paper cited, gives a very short list: demonstrative NPs, possessive NPs, and definite descriptions. Prince (1992) lists proper names and personal pronouns, as well as NPs with the, a demonstrative, or a possessive NP as determiner. She notes, in addition, that “certain quantifiers (e.g. all, every) have been argued to be definite” (Prince 1992: 299). This list, with the quantifiers added, agrees with that given by Birner & Ward (1998, 114). Ariel (1988, 1990) adds null anaphoric NPs. (shrink)

This collection breaks new ground in four key areas of feminist social thought: the sex/gender debates; challenges to liberalism/equality; feminist ethics; and feminist perspectives on global ethics and politics in the 21st century. Altogether, the essays provide an innovative look at feminist philosophy while making substantive contributions to current debates in gender theory, ethics, and political thought.

The construction of embodied conversational agents - robots as well as avatars - seem to be a new challenge in the field of both cognitive AI and human-computer-interface development. On the one hand, one aims at gaining new insights in the development of cognition and communication by constructing intelligent, physical instantiated artefacts. On the other hand people are driven by the idea, that humanlike mechanical dialog-partners will have a positive effect on human-machine-communication. In this contribution I put for discussion whether (...) the visions of scientist in this field are plausible and which problems might arise by the realization of such projects. (shrink)

Is it possible to find an ethical and generative way to speak about the ‘work’ of Indigenous art? Regardless of what prohibitions exist to protect sacred knowledge from the gaze of Western eyes, Indigenous work is circulating; it is being read, misread, interpreted, misinterpreted and otherwise known. How can a non-Indigenous person ‘speak’ about Indigenous art without reducing it to the diagram, collapsing it into Western modes of knowing, or intruding into the domain of restricted cultural information? Given the lessons (...) of the Indigenous cultural practices, I propose that the work of art is performative and not merely representational. Through attention to the operation of rhythm in Kathleen Petyarre’s paintings, I propose to reconfigure contemporary understandings of performativity. In this formulation I will argue that in the dynamic productivity of the performative act, the world intrudes into practice, and in a double movement, practice casts its effects back towards the world. In this way I suggest that just as life gets into images, so imaging also produces reality. This mutual reflection is the work of art. (shrink)

I think that the international movement of doing philosophy with children consists of two main lines: the first line aims at elementary and seconday school philosophy and the second line aims at philosophy as an after-school enrichment. I'm mainly engaged in doing philosophy with children outside school.

Whereas women are sure of their biological maternity, men can never be fully certain of paternity and instead need to rely on indirect cues to assess whether they are likely to be father of their putative children. According to the psychological literature, men commonly use the information on the resemblance of offspring to self as an indicator of genetic relatedness. It seems, however, that in the absence of such a resemblance, similarity between a mother and a child might be important, (...) because a man has additional reason to doubt his own biological paternity when the child is dissimilar to his partner. This assumption has been verified in two empirical studies. (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 a provocative book, Andrew Carstairs- McCarthy argues that the apparently universal distinction in human languages between sentences and noun phrases cannot be assumed to be inevitable for languages with the expressive power of human languages, but needs explaining. His work suggests, but does not explicitly state, that there is also no conceptual necessity for the distinction between basic types e and t, a distinction argued for by Frege and carried into formal semantics through the work of Montague. Pragmatic distinctions (...) among various kinds of speech acts, including asserting, questioning, commanding, and pointing things out are assumed in Carstairs- McCarthy ’s work, as are expressions of functional types; what is questioned is whether a syntacticized sentence-NP distinction is essential. (shrink)

Many characterizations of definiteness in natural language have been given. However a number of them converge on a single idea involving uniqueness of applicability of a property. This paper will attempt to do two things. One is to try to unify some of these current views of definiteness, seeing them as drawing out Gricean conversational implicatures of the uniqueness concept, and the other is to try a more articulated approach to dealing with some recalcitrant counterexamples. I will focus primarily, but (...) not entirely, on definite descriptions in English. (shrink)

Background Citizen science and models for public participation in health research share normative ideals of participation, inclusion, and public and patient engagement. Academic researchers collaborate in research with members of the public involved in an issue, maximizing all involved assets, competencies, and knowledge. In citizen science new ethical issues arise, such as who decides, who participates, who is excluded, what it means to share power equally, or whose knowledge counts. This article aims to present an ethics framework that offers a (...) lens of understanding and heuristic guidelines to deal with ethical issues in citizen science. -/- Methods We conducted seven case studies between 2015 and 2021 to attune and validate the ethics framework for the context of citizen science. The cases related to studies with older adults, people with a psychiatric vulnerability, people dependent on community care, people who are unemployed or living in poverty or both, and young adults with respiratory disease. -/- Results Ethics in citizen science reaches beyond the ethical issues in traditional biomedical and health research. It entails more than following procedures about informed consent and privacy and submitting a proposal to a Medical Research Ethics Committee. Ethics in citizen science relates to everyday ethical issues during the study, including relational and moral complexities concerning collaboration, sharing power, and democratic decision-making. Dealing with these issues requires ethics work of researchers. This entails seeing ethically salient issues and reflecting on everyday ethical issues. Ethics work consists of seven features: framing work, role work, emotion work, identity work, reason work, relationship work, and performance work. All are relevant for researchers in citizen science. -/- Conclusions Ethical issues in citizen science often relate to power differentials, partnership, and collaboration between academics and non-academics. The ethics framework prepares researchers for the work needed in citizen science to act responsibly and offers a heuristic guide to reflect on ethics. Reflection on ethics is a pathway towards ethical citizen science, especially if researchers collaboratively reflect in partnership with non-academics who are subject to the moral issue. (shrink)

Last year (2005) marked the 100th anniversary of the publication of Russell’s classic ‘On denoting’. It should not cast any shadow on that great work to note that the problems it provided solutions to are still the subject of controversy. Two of those problems involved noun phrases (NPs) which fail to denote. Russell’s examples (1a) and (1b) (1) a. The king of France is bald. b. The king of France is not bald. are puzzling because they have the form of (...) simple contradictories, and yet we are not inclined to say either one is true. Example (2) (2) Pegasus does not exist. is even more problematic; the lack of denotation for Pegasus, which makes the sentence true, also seems to rob it of a meaningful constituent. Once the king of France is unpacked according to Russell’s analysis, (1b) is revealed to be ambiguous. It’s logical forms are given in (3). (3) a. ∃x[Kx ∧ ∀y[Ky ↔ y=x] ∧ ¬Bx] b. ¬∃x[Kx ∧ ∀y[Ky ↔ y=x] ∧ Bx] (3a) says that there is a unique (French) king who is not bald (obviously false), but (3b), the logical contradictory of (1a) says that it is not the case that there is a unique king who is bald (which is true). We can apply the analysis to sentence (2) once we recognize Pegasus as a concealed definite description, e.g. the winged horse of Greek mythology. (2) can then be unpacked as (4) (4) ¬∃x[Wx ∧ ∀y[Wy ↔ y=x]] which seems both meaningful and true, as required. Problems solved. Well, not quite. Strawson (1950) challenged the first solution above, arguing that neither (1a) nor (1b) could be used to assert the existence of a king of France. Rather, use of such sentences presupposes the existence of a king of France, and failing that existence, neither of (1a) or (1b) could be used to make either a true or a false statement – in Strawson’s words, “the question of whether it’s true or false simply doesn’t arise” (Strawson 1950, 330).1 In an extended series of essays, and one book, Jay Atlas (1977, 1978, 1979, 1989, 2004) has taken issue with the work of both Russell and Strawson.. (shrink)

[Anne:] “I can't, I'm in the depths of despair. Can you eat when you are in the depths of despair?”“I've never been in the depths of despair, so I can't say,” said Marilla.“Weren't you? Well did you ever try to imagine you were in the depths of despair?”” No, I didn't.”“Then I don't think you can understand what it's like. It's a very uncomfortable feeling indeed. When you try to eat a lump comes right up in your throat and you (...) can't swallow anything, not even if it was a chocolate caramel.”—L.M. Montgomery, Anne of Green Gables.Emotion, as a “suprarational” property, transcends rationality in that it can be thought of as a group, contextual rather than as a solely individual trait, and thus is a higher order property, as the above quote suggests. This proposal arises from a metatheoretical analysis of models available to broach questions of emotion. I use metatheoretical in the sense of both the context of theory production and the theory of theory. From the first arose the idea that emotion, through the use of irrationality, has surfaced as a working equivalent to inexplicability or rational relativity, and can be modelled more adequately as suprarational, with a unique nature in its own right. The latter led me to propose that the concept of emotion as contextual, a higher order group level property, is possible and tentatively profitable. (shrink)

A partire dall’analisi di alcuni passi del Timeo, il testo propone lo studio delle cause e dei tipi di infermità che affliggono la salute umana al fine di mostrare che la maniera in cui il filosofo concepisce le malattie è una chiave per approfondire l’antropologia e l’etica dell’ultimo Platone. Presupposto della ricerca è la visione olistica che caratterizza il Timeo, in cui la condizione umana influenza il livello socio-politico e il livello cosmico, i quali, a loro volta, condizionano e sono (...) condizionati dalla presenza dell’uomo. Per finalizzare lo studio abbiamo circoscritto l’analisi ai passi 69c-90c del Timeo. Starting with the analysis of some Timaeus passages, the text proposes the study of the causes and of the types of infirmity that afflict human health in order to demonstrate that the way the philosopher conceives illnesses is a key to get a deeper knowledge of the anthropology and ethics of the last Plato. Premise of the research is the holistic vision that characterizes the Timaeus, in which the human condition affects the socio political level and the cosmic level which, in their turn, affect and are affected by the human presence. To finalize the study, we analyzed the pages 69c-90c of the Timaeus. A partire dall’analisi di alcuni passi del Timeo, il testo propone lo studio delle cause e dei tipi di infermità che affliggono la salute umana al fine di mostrare che la maniera in cui il filosofo concepisce le malattie è una chiave per approfondire l’antropologia e l’etica dell’ultimo Platone. Presupposto della ricerca è la visione olistica che caratterizza il Timeo, in cui la condizione umana influenza il livello socio-politico e il livello cosmico, i quali, a loro volta, condizionano e sono condizionati dalla presenza dell’uomo. Per finalizzare lo studio abbiamo circoscritto l’analisi ai passi 69c-90c del Timeo. (shrink)

Tematem wiodącym jest kwestia prawa do życia. Punkt wyjścia stanowi art. 3. Powszechnej Deklaracji Praw Człowieka, który przypisuje to prawo wszystkim ludziom. Problem zaczyna się jednak, kiedy trzeba uściślić, czy w tekście Deklaracji chodzi o pojęcie "istoty ludzkiej", którego desygnatem jest istota ludzka w sensie czysto biologicznym, czy też chodzi raczej o pojęcie "osoby", a więc termin odnoszący się do sfery moralności. Współczesna definicja "osoby ludzkiej", jakiej używa bioetyka wywodzi się z filozofii nowożytnej: ta zaś za cechę konstytutywną ludzi uznaje (...) świadomość. Rozumowanie w tych kategoriach nieuchronnie oznacza kłopoty ze zdefiniowaniem moralnego statusu, a co za tym idzie, pozwala na zgłaszanie wątpliwości co do prawa do życia w przypadku embrionów i osób nieuleczalnie chorych, w stosunku do których rozważana bywa możliwość zastosowania eutanazji. Zagadnienie, które jest dyskutowane w niniejszym artykule, w kontekście prawa do życia dotyczy aborcji, a więc odnosi się do pierwszej z grup istot ludzkich, których osobowy status bywa podważony. Tytułowa dla artykułu moralna niepewność nie dotyczy częstokroć w kontekście dyskusji nad dopuszczalnością aborcji normy "nie zabijaj". Zwolennicy aborcji nie przeczą, że zabijanie ludzkich osób jest złem, wątpią jednak w możliwość uznania prenatalnych faz rozwojowych człowieka za fazy, w których mamy do czynienia z pełnoprawną ludzką osobą. Wątpliwość ta ma charakter moralny, a nie jedynie teoretyczny, decydując o aborcji nie ryzykujemy zatem błędnego sądu o charakterze teoretycznym, lecz spełnienie moralnie niesłusznego czynu. Jakkolwiek niepewność i ryzyko są nieodłącznymi elementami ludzkiego działania, to w przypadku gdy przedmiotem ryzyka jest moralnie doniosłe dobro, a takim jest ludzkie życie, stawiamy ryzyku granice: nie ryzykujemy życia drugich. W tradycyjnej teologii moralnej przywoływano tutaj zasadę tutioryzmu, nakazującą w przypadkach wątpliwych zawsze zachować odnośne prawo, czyli w dyskutowanym tu przypadku normę "nie zabijaj". Podobna intuicja towarzyszy współczesnemu kanadyjskiemu filozofowi, T. Lockhartowi. Autor zastrzega, że nie chce rozstrzygać, czy ludzki płód już jest, czy też jeszcze nie jest osobą wraz z przysługującym jej prawem do życia, przyjmuje jednak zasady działania w sytuacji niepewności, z których wynika, że niezależnie od przyjmowanych przez nas tutaj przekonań. wyborem racjonalnym jest zaniechanie aborcji. (shrink)

Like Spanish moss on a live oak tree, the scientific study of meaning in language has expanded in the last 100 years, and continues to expand steadily. In this essay I want to chart some central themes in that expansion, including their histories and their important figures. Our attention will be directed toward what is called 'formal semantics', which is the adaptation to natural language of analytical techniques from logic.[1] The first, background, section of the paper will survey the changing (...) attitudes of linguists toward semantics into the last third of the century. The second and third sections will examine current formal approaches to meaning. In the final section I will summarize some of the common assumptions of the approaches examined in the middle sections of the paper, sketch a few alternatives, and make some daring predictions. (shrink)

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)