Accumulating evidence for the unique social, behavioral, and physical health benefits of positive emotion and related well-being constructs has led to the development and testing of positive psychological interventions (PPIs) to increase emotional well-being and enhance health promotion and disease prevention. PPIs are specifically aimed at improving emotional well-being and consist of practices such as gratitude, savoring, and acts of kindness. The purpose of this narrative review was to examine the literature on PPIs with a particular focus on positive emotion (...) outcomes. We evaluated the evidence on the effects of PPIs on positive emotion specifically, and discussed the range of evidence regarding the relative responsiveness of emotion measures to PPIs in order to gain a better understanding of the specific emotional pathways through which PPIs influence psychological and physical well-being. We conclude with recommendations for best evaluating effects of PPIs on positive emotion outcomes. (shrink)

The harmful effects of Covid 19 on children living in poverty have refocused attention on the complex nature of child poverty and the vexed question of its relationship to education. The paper examines a tension at the heart of much discussion of child poverty and education. On the one hand, education is often regarded as essential for children’s flourishing and a means by which children can “escape” poverty; yet on the other hand, education systems, institutions, and practices, often reflect and (...) entrench the disadvantages associated with poverty. Narratives concerning education as an escape from poverty tend not to deal in any depth with the injustices associated with poverty, stressing instead the transformative potential of education. By contrast, largely sociological analyses of the ways in which schooling reproduces inequalities tend to stop short of developing a normative account of how education can contribute to transforming the structural injustices related to poverty and its effects on children’s lives. In working to move beyond this analytic impasse, the paper shows how the cluster of concepts, which Robeyns (2018) locates as central to the capability approach, give insights which help to address these two different lacunae. The notion of conversion factors highlights the significance of taking account of existing relationships in education, while the distinction between capabilities and functionings helps guide practices regarding the education of children living in poverty. Drawing on literature on the heightened inequalities associated with poor children’s experience of lack of schooling during the COVID pandemic, the paper sketches some of the ways in which sociological analysis and normative evaluation can be linked in taking forward an “ethically engaged political philosophy” (Wolff, 2018) to discuss child poverty and education in real schools. (shrink)

Philosophical interest in vulnerability focusses mainly on normative questions concerning its relevance for moral, political and legal theory. However, beneath these questions there lies another one which is epistemological: How do we gain clear knowledge about another person’s pain and suffering? How do we recognize a wounded life? Drawing primarily on the account of Elaine Scarry, the article aims at showing that the difficulties to apprehend and recognize a life as injured are not only grounded in political and cultural (...) frames, as Judith Butler contends, but also in the phenomenological and epistemic features of pain itself. Pain is epistemically fragile. Whereas it is almost impossible to ignore one’s own pain, it is very easy to overlook the pain of others. This epistemic slope has concrete effects on the social and political life. Regarding vulnerability, the normative question of recognition and the epistemic question of recognizability, thus, are closely intertwined. (shrink)

While the turn to vulnerability in law responds to a recurrent critique by feminist scholars on the disembodiment of legal personhood, this article suggests that the mobilization of vulnerability in the criminal courts does not necessarily offer female drug mules a direct path to justice. Through an analysis of sentencing appeals of female drug mules in England and Wales, this article presents a feminist critique of the dispositif of the person and its relation to vulnerability. Discourses on drug mules’ vulnerability (...) mobilize the trope of the colonial victim in need of protection, which is often translated into legal mercy. But mercy is rather an expression of biopower which inscribes not only fragility onto the bodies of drug mules by figuring them as exemplar paradigms of colonial subjectivity, but also reinvigorates the dispositif of gender implicit in the legal person. In this set-up, it would appear as if law and politics totalize the registers of life, in this case the contours of vulnerable body. The article suggests we must revisit the image of the wounded body in order to carve out a space for resistance. Drawing on Elaine Scarry and Judith Butler, it suggests vulnerable bodies are marked by a semiotic openness, which renders them subject to appropriation but also able to signify the precarity produced by the law through their resistance to representation. (shrink)

Appealing to theorists such as Judith Butler, Walter Benjamin, Michel Foucault, Donna Haraway, and Bibi Bakare-Yusef, the aim of the following is to show that, despite ongoing critique, Cartesian dualism continues to haunt our analyses of the relationship of the subject to embodiment, particularly with respect to the experience of pain. Taking Bakare-Yusef's critique of Elaine Scarry's account of institutionalized violence (slavery) as an example, I will argue, first, that the dualistic impulse which Bakare-Yusef identifies in Scarry's view (...) has deep historical roots in, for instance, Aristotle's hylomorphic concept of the subject. Second, I will consider the specific relevance of poststructuralist analyses of subjectification to our conceptions of violence. Lastly, I will explore some contemporary examples of pain in light of the question: can violence 'deconstruct the body' without desubjectifying the subject? I think that the answer is a qualified 'yes'. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vocabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it.Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury trials, (...) and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre.Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inarticulate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. (shrink)

Just Business provides the first comprehensive, reasoned framework for resolving questions of business ethics and corporate governance. Innovative, accessible, and global in scope, its powerful Ethical Decision Model can be used to manage the ethical problems of business as they arise in all their complexity and variety. Just Business combines business realism with philosophical rigor, and demonstrates that it is not necessary to emasculate or to adulterate business for business to be ethical. The book benefits from Elaine Sternberg's extensive (...) experience as an academic philosopher, an international investment banker, and head of successful businesses. She is now Principal of a London-headquartered consultancy firm, and Research Fellow in Philosophy at the University of Leeds. (shrink)

In Gradient Acceptability and Linguistic Theory, Elaine J. Francis examines a challenging problem at the intersection of theoretical linguistics and the psychology of language: the problem of interpreting gradient judgments of sentence acceptability in relation to theories of grammatical knowledge. This problem is important because acceptability judgments constitute the primary source of data on which such theories have been built, despite being susceptible to various extra-grammatical factors. Through a review of experimental and corpus-based research on a variety of syntactic (...) phenomena and an in-depth examination of two case studies, Francis argues for two main positions. The first is that converging evidence from online comprehension tasks, elicited production tasks, and corpora of naturally-occurring discourse can help determine the sources of variation in acceptability judgments and narrow down the range of plausible theoretical interpretations. The second is that the interpretation of judgment data depends crucially on one's theoretical commitments and assumptions, especially with respect to the nature of the syntax-semantics interface and the choice of either a categorical or a gradient notion of grammaticality. The theoretical frameworks considered in this book include derivational theories (e.g. Minimalism, Principles and Parameters), constraint-based theories (e.g. Sign-based Construction Grammar, Simpler Syntax), competition-based theories (e.g. Stochastic Optimality Theory, Decathlon Model), and usage-based approaches. While showing that acceptability judgment data are typically compatible with the assumptions of various theoretical frameworks, Francis argues that some gradient phenomena are best captured within frameworks that permit soft constraints-non-categorical grammatical constraints that encode the conventional preferences of language users. (shrink)

Although much attention has been given to Jacques Lacan in his rereading of Freud and to French women analysts in their deconstruction of traditional psychoanalysis, little has been available in the US on contemporary male French analysts and their treatment of women. She Speaks/He Listens illustrates the range of thought among some well-known French male psychoanalysts today--from Lacanians to anti-Lacanians to eclectics--with regard to women and sexual difference. Through the interview format, with its possibilities for surprise and spontaneity, the book (...) makes available the thought of Alain Didier-Weill, Bela Grunberger, Patrick Guyomard, Serge Lebovici, Rene Major, Gerard Pommier and Francois Roustang, as well as the internationally famed analyst Otto Kernberg, who gives a fascinating account of the French influences on his work. Other themes addressed include the place of Freud and Lacan in current theory and the relation of feminism to contemporary French male psychoanalysts. (shrink)

One of the most talked-about scholarly works of the past fifty years, Judith Butler’s _Gender Trouble_ is as celebrated as it is controversial. Arguing that traditional feminism is wrong to look to a natural, 'essential' notion of the female, or indeed of sex or gender, Butler starts by questioning the category 'woman' and continues in this vein with examinations of 'the masculine' and 'the feminine'. Best known however, but also most often misinterpreted, is Butler's concept of gender as a (...) reiterated social _performance _rather than the expression of a prior reality. Thrilling and provocative, few other academic works have roused passions to the same extent. (shrink)

Most scholars have focused on The Second Sex and Simone de Beauvoir’s fiction, concentrating on gender issues but ignoring her broader emancipatory vision. Though Beauvoir’s political thinking is not as closely studied as her feminist works, it underpinned her activism and helped her navigate the dilemmas raised by revolutionary thought in the postwar period. In Emancipatory Thinking Elaine Stavro brings together Beauvoir’s philosophy and her political interventions to produce complex ideas on emancipation. Drawing from a range of work, including (...) novels, essays, autobiographical writings, and philosophic texts, Stavro explains that for Beauvoir freedom is a movement that requires both personal and collective transformation. Freedom is not guaranteed by world historical systems, material structures, wilful action, or discursive practices, but requires engaged subjects who are able to take creative risks as well as synchronize with existing forces to work towards collective change. Beauvoir, Stavro asserts, resisted the trend of anti-humanism that has dominated French thinking since the 1960s and also managed to avoid the pitfalls of voluntarism and individualism. In fact, Stavro argues, Beauvoir appreciated the impact of material, socio-economic, institutional forces, without forgoing the capacity to initiate. Applying Beauvoir’s existential insights and understanding of embodied and situated subjectivity to recent debates within gender, literary, sociological, cultural, and political studies, Emancipatory Thinking provides a lens to explore the current political and theoretical landscape. (shrink)

The aim of this paper is to put into context the historical, foundational and philosophical significance of category theory. We use our historical investigation to inform the various category-theoretic foundational debates and to point to some common elements found among those who advocate adopting a foundational stance. We then use these elements to argue for the philosophical position that category theory provides a framework for an algebraic in re interpretation of mathematical structuralism. In each context, what we aim to show (...) is that, whatever the significance of category theory, it need not rely upon any set-theoretic underpinning. (shrink)

Much has been said about intuitionistic and classical logical systems since Gentzen’s seminal work. Recently, Prawitz and others have been discussing how to put together Gentzen’s systems for classical and intuitionistic logic in a single unified system. We call Prawitz’ proposal the Ecumenical System, following the terminology introduced by Pereira and Rodriguez. In this work we present an Ecumenical sequent calculus, as opposed to the original natural deduction version, and state some proof theoretical properties of the system. We reason that (...) sequent calculi are more amenable to extensive investigation using the tools of proof theory, such as cut-elimination and rule invertibility, hence allowing a full analysis of the notion of Ecumenical entailment. We then present some extensions of the Ecumenical sequent system and show that interesting systems arise when restricting such calculi to specific fragments. This approach of a unified system enabling both classical and intuitionistic features sheds some light not only on the logics themselves, but also on their semantical interpretations as well as on the proof theoretical properties that can arise from combining logical systems. (shrink)

This is the first volume on category theory for a broad philosophical readership. It is designed to show the interest and significance of category theory for a range of philosophical interests: mathematics, proof theory, computation, cognition, scientific modelling, physics, ontology, the structure of the world.

This is an edition of one of the crucial texts of Renaissance scepticism, Quod nihil scitur, by the Portuguese scholar Franciso Sanches. The treatise, first published in 1581, is a refutation of Aaristotelian dialectics and scientific theory in the search for a true scientific method. This volume provides a critical edition of the original text, an English translation, a substantial introduction, and comprehensive annotation.

One of the most talked-about scholarly works of the past fifty years, Judith Butler’s _Gender Trouble_ is as celebrated as it is controversial. Arguing that traditional feminism is wrong to look to a natural, 'essential' notion of the female, or indeed of sex or gender, Butler starts by questioning the category 'woman' and continues in this vein with examinations of 'the masculine' and 'the feminine'. Best known however, but also most often misinterpreted, is Butler's concept of gender as a (...) reiterated social _performance _rather than the expression of a prior reality. Thrilling and provocative, few other academic works have roused passions to the same extent. (shrink)

Structural realism has rapidly gained in popularity in recent years, but it has splintered into many distinct denominations, often underpinned by diverse motivations. There is, no monolithic position known as ‘structural realism,’ but there is a general convergence on the idea that a central role is to be played by relational aspects over object-based aspects of ontology. What becomes of causality in a world without fundamental objects? In this book, the foremost authorities on structural realism attempt to answer this and (...) related questions: ‘what is structure?’ and ‘what is an object?’ Also featured are the most recent advances in structural realism, including the intersection of mathematical structuralism and structural realism, and the latest treatments of laws and modality in the context of structural realism. The book will be of interest to philosophers of science, philosophers of physics, metaphysicians, and those interested in foundational aspects of science. (shrink)

"--J.M.Coetzee "Here is a writer almost magically summoning up the world through words and ideas, in a new way, and so guiding the reader, lovingly, to receive the treasures and accept the pleasures of this book as naturally as breathing.

In ____Bodies That Matter,__ Judith Butler further develops her distinctive theory of gender by examining the workings of power at the most "material" dimensions of sex and sexuality. Deepening the inquiries she began in _Gender_ _Trouble,_ Butler offers an original reformulation of the materiality of bodies, examining how the power of heterosexual hegemony forms the "matter" of bodies, sex, and gender. Butler argues that power operates to constrain "sex" from the start, delimiting what counts as a viable sex. She (...) offers a clarification of the notion of "performativity" introduced in _Gender Trouble_ and explores the meaning of a citational politics. The text includes readings of Plato, Irigaray, Lacan, and Freud on the formation of materiality and bodily boundaries; "Paris is Burning," Nella Larsen's "Passing," and short stories by Willa Cather; along with a reconsideration of "performativity" and politics in feminist, queer, and radical democratic theory. (shrink)

This text provides a long-overdue pedagogical commentary on Cicero's "Pro L. Muerna Oratio".

In this paper I argue that category theory ought to be seen as providing the language for mathematical discourse. Against foundational approaches, I argue that there is no need to reduce either the content or structure of mathematical concepts and theories to the constituents of either the universe of sets or the category of categories. I assign category theory the role of organizing what we say about the content and structure of both mathematical concepts and theories. Insofar, then, as the (...) structuralist sees mathematics as talking about structures and their morphology, I contend that category theory furnishes a framework for mathematical structuralism. (shrink)

Mentioning products or brands on Facebook enables individuals to display an ideal self to others through a form of virtual conspicuous consumption. Drawing on conspicuous donation behaviour literature, we investigate ‘conspicuous virtue signalling’, as conspicuous consumption on Facebook. CVS occurs when an individual mentions a charity on their Facebook profile. We investigate need for uniqueness and attention to social comparison information as antecedents of two types of CVS–self-oriented and other-oriented. We also explore the relationship between CVS and self-esteem, and offline (...) prosocial and unethical behaviour intentions. Data from two studies, a college survey and an adult survey via MTurk, were analysed using structural equation modelling. Results indicate that NFU predicts both forms of CVS, while ATSCI influences both forms of CVS for adults and other-oriented CVS for students. Self-esteem is enhanced by self-oriented CVS. Self-oriented CVS predicts donation intention whereas other-oriented CVS significantly reduces donation intention for both samples. Furthermore, a significant relationship between CVS and purchase intention of counterfeit luxury goods is revealed. Findings provide insights into conspicuous virtue signalling and the relationship between CVS on Facebook and offline behavioural intentions. (shrink)

While there is a substantial conceptual literature on equality in education, there has been little clarificatory discussion on the term equity, despite its frequent use in policy and planning documents. The article draws out some different ways in which equity can be understood in education. It distinguishes three forms of equity, looking at the social context when major shifts in the meaning of the term took place in English—the fourteenth century, the sixteenth century and the eighteenth century. Terming these equity (...) from below, equity from above, and equity from the middle, the analysis highlights how each helps clarify aspects of the concern with diversity within the capability approach. The conclusion drawn is that all three forms of equity need to be placed in articulation to expand capabilities in education. (shrink)

Recent semantic approaches to scientific structuralism, aiming to make precise the concept of shared structure between models, formally frame a model as a type of set-structure. This framework is then used to provide a semantic account of (a) the structure of a scientific theory, (b) the applicability of a mathematical theory to a physical theory, and (c) the structural realist’s appeal to the structural continuity between successive physical theories. In this paper, I challenge the idea that, to be so used, (...) the concept of a model and so the concept of shared structure between models must be formally framed within a single unified framework, set-theoretic or other. I first investigate the Bourbaki-inspired assumption that structures are types of set-structured systems and next consider the extent to which this problematic assumption underpins both Suppes’ and recent semantic views of the structure of a scientific theory. I then use this investigation to show that, when it comes to using the concept of shared structure, there is no need to agree with French that “without a formal framework for explicating this concept of ‘structure-similarity’ it remains vague, just as Giere’s concept of similarity between models does ...” (French, 2000, Synthese, 125, pp. 103–120, p. 114). Neither concept is vague; either can be made precise by appealing to the concept of a morphism, but it is the context (and not any set-theoretic type) that determines the appropriate kind of morphism. I make use of French’s (1999, From physics to philosophy (pp. 187–207). Cambridge: Cambridge University Press) own example from the development of quantum theory to show that, for both Weyl and Wigner’s programmes, it was the context of considering the ‘relevant symmetries’ that determined that the appropriate kind of morphism was the one that preserved the shared Lie-group structure of both the theoretical and phenomenological models. (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)

With the same intellectual courage with which she addressed issues of gender, Judith Butler turns her attention to speech and conduct in contemporary political life, looking at several efforts to target speech as conduct that has become subject to political debate and regulation. Reviewing hate speech regulations, anti-pornography arguments, and recent controversies about gay self-declaration in the military, Judith Butler asks whether and how language acts in each of these cultural sites.

This paper considers the nature and role of axioms from the point of view of the current debates about the status of category theory and, in particular, in relation to the "algebraic" approach to mathematical structuralism. My aim is to show that category theory has as much to say about an algebraic consideration of meta-mathematical analyses of logical structure as it does about mathematical analyses of mathematical structure, without either requiring an assertory mathematical or meta-mathematical background theory as a "foundation", (...) or turning meta-mathematical analyses of logical concepts into "philosophical" ones. Thus, we can use category theory to frame an interpretation of mathematics according to which we can be structuralists all the way down. (shrink)

Until very recently, feminist criticism has not had a theoretical basis; it has been an empirical orphan in the theoretical storm. In 1975, I was persuaded that no theoretical manifesto could adequately account for the varied methodologies and ideologies which called themselves feminist reading or writing.1 By the next year, Annette Kolodny had added her observation that feminist literary criticism appeared "more like a set of interchangeable strategies than any coherent school or shared goal orientation."2 Since then, the expressed goals (...) have not been notably unified. Black critics protest the "massive silence" of feminist criticism about black and Third-World women writers and call for a black feminist aesthetic that would deal with both racial and sexual politics. Marxist feminists wish to focus on class along with gender as a crucial determinant of literary production. Literary historians want to uncover a lost tradition. Critics trained in deconstructionist methodologies with to "synthesize a literary criticism that is both textual and feminist." Freudian and Lacanian critics want to theorize about women's relationship to language and signification.· 1. See my "Literary Criticism," Signs 1 : 435-60.· 2. Annette Kolodny, "Literary Criticism," Signs 2 : 420.Elaine Showalter is professor of English at Rutgers University. The author of A Literature of Their Own: British Women Novelists from Bronte to Lessing, she is currently completing The English Malady, a study of madness, literature, and society in England. (shrink)

While philosophy and psychoanalysis privilege language and conceptual distinctions and mistrust the image, the philosopher and psychoanalyst Julia Kristeva recognizes the power of art and the imagination to unblock important sources of meaning. She also appreciates the process through which creative acts counteract and transform feelings of violence and depression. Reviewing Kristeva's corpus, Elaine P. Miller considers the intellectual's "aesthetic idea" and "thought specular" in their capacity to reshape depressive thought on both the individual and cultural level. She revisits (...) Kristeva's reading of Walter Benjamin with reference to melancholic art and the imagination's allegorical structure; her analysis of Byzantine iconoclasm in relation to Freud's psychoanalytic theory of negation and Hegel's dialectical negativity; her understanding of Proust as an exemplary practitioner of sublimation; her rereading of Kant and Arendt in terms of art as an intentional lingering with foreignness; and her argument that forgiveness is both a philosophical and psychoanalytic method of transcending a "stuck" existence. Focusing on specific artworks that illustrate Kristeva's ideas, from ancient Greek tragedy to early photography, contemporary installation art, and film, Miller positions creative acts as a form of "spiritual inoculation" against the violence of our society and its discouragement of thought and reflection. (shrink)

The concept of a right is fundamental to moral, political, and legal thinking, but much of the use of that concept is selective and fragmentary: it is common merely to appeal to this or that intuitively plausible attribution of rights as needed for purposes of argument. In The Realm of Rights Judith Thomson provides a full-scale, systematic theory of human and social rights, bringing out what in general makes an attribution of a right true.

CHAPTER 1 Neurotransmitter networks Elaine Perry and Allan Young i. Introduction This first chapter sets the scene for subsequent exploration of potential ...

This paper addresses the problems that must be considered if computers are going to treat their users as individuals with distinct personalities, goals, and so forth. It first outlines the issues, and then proposes stereotypes as a useful mechanism for building models of individual users on the basis of a small amount of information about them. In order to build user models quickly, a large amount of uncertain knowledge must be incorporated into the models. The issue of how to resolve (...) the conflicts; hot will arise along such inferences is discussed. A system, Grundy, is described that builds models of its users, with the aid of stereotypes, and then exploits those models to guide it in its task, suggesting novels that people may find interesting. If stereotypes are to be useful to Grundy, they must accurately characterize the users of the system. Some techniques to modify stereotypes on the basis of experience are discussed. An analysis of Grundy's performance shows that its user models are effective in guiding its performance. (shrink)

A contribution to the sixth installment of the Common Knowledge symposium “Apology for Quietism,” this article focuses on the early-twentieth-century Quaker historian and philosopher of mysticism, Rufus Jones, who treated Quietism as in polar opposition to the work of Quakerism “here in this world.” Consequently, he placed Quietism within a negatively-constructed framework of belief, identifying much of its influence in Quaker history on the spiritual teachings of the Miguel de Molinos, Madame Guyon, and François Fénelon. This article examines Jones's premise (...) that Quietism was “no more than a noble mood, too rare and abstract to be translated into real human life.” It contends that Jones's aversion to Quietist influences in Quaker history had more to do with his own personal ambivalences, his response to the violence of World War I, his modernizing agenda, and his distorted understanding of Quietist spirituality than with anything inherent to Quietism itself. (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)