A comparison of six alternative definitions of the term 'cellular pathway' against the background of ontological realism.

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of an (...) empirical study of opinion in Utah and Florida. A survey of accounting students was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Scores were compared between samples to determine whether the responses were significantly different. (shrink)

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of an (...) empirical study of opinion in Utah and New Jersey. A survey of business students was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Scores were compared between samples to determine whether the responses were significantly different. (shrink)

Independently of whether an object of experience becomes a candidate for being a part of the self or a part of the external world, it is always given to us as just an object of experience. The observer-observed relation can be seen as a type of relation with many instances, both between the self and different objects of experience and between any given object of experience and different selves. The self is situated in a spatial grid, where the latter can (...) be characterised as an array of relations, of which the relata include both observers and observed. The world, understood as independent existence, including the self, is empty. However, Paolo Bozzi’s method for identifying the self and delimiting its independent existence from the external world has taught us just the opposite lesson. Bozzi’s project is to teach us how to use them, and to recognise that they allow a self to be situated in a world of objects. (shrink)

We review Potts' influential book on the semantics of conventional implicature , offering an explication of his technical apparatus and drawing out the proposal's implications, focusing on the class of CIs he calls supplements. While we applaud many facets of this work, we argue that careful considerations of the pragmatics of CIs will be required in order to yield an empirically and explanatorily adequate account.

This volume presents fourteen original essays which explore the philosophy of Simon Blackburn, and his lifetime pursuit of a distinctive projectivist and anti-realist research program. The essays document the range and influence of Blackburn's work and reveal, among other things, the resourcefulness of his brand of philosophical pragmatism.

Deleuze and Time is a multi-disciplinary analysis of Deleuze’s theory of temporality -/- In this collection, leading international scholars elaborate on Deleuze’s modification of the thought of historical figures, from the ancients - Plato, Aristotle, Plotinus, Lucretius - through to the moderns – Spinoza Kant, Husserl, Nietzsche, Bergson, Simondon, Negri - as well as his use of scientific fields such as complexity theory and thermodynamics. -/- The book shows that the philosophy of time was central to the development of Deleuze’s (...) work. In addition to discussing how time is conceptualized in Difference and Repetition and The Logic of Sense, this collection stands out for its elucidation of Deleuze’s modification of the concept in his two books on cinema. (shrink)

This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)

Sober (1992) has recently evaluated Brandon's (1982, 1990; see also 1985, 1988) use of Salmon's (1971) concept of screening-off in the philosophy of biology. He critiques three particular issues, each of which will be considered in this discussion.

Although clinical ethics consultation is a high-stakes endeavor with an increasing prominence in health care systems, progress in developing standards for quality is challenging. In this article, we describe the results of a pilot project utilizing portfolios as an evaluation tool. We found that this approach is feasible and resulted in a reasonably wide distribution of scores among the 23 submitted portfolios that we evaluated. We discuss limitations and implications of these results, and suggest that this is a significant step (...) on the pathway to an eventual certification process for clinical ethics consultants. (shrink)

Clinical ethics consultation is largely outside the scope of regulation and oversight, despite its importance. For decades, the bioethics community has been unable to reach a consensus on whether there should be accountability in this work, as there is for other clinical activities that influence the care of patients. The American Society for Bioethics and Humanities, the primary society of bioethicists and scholars in the medical humanities and the organizational home for individuals who perform CEC in the United States, has (...) initiated a two‐step quality attestation process as a means to assess clinical ethics consultants and help identify individuals who are qualified to perform this role. This article describes the process. (shrink)

Democratic societies that separate church and state face major challenges in accommodating religious convictions. This applies especially to determining healthcare policies. Building on our prior work on the demands and limits of religious accommodation in democratic societies, we propose a set of ethical standards that can guide societies in meeting this challenge. In applying and defending these standards, we explore three topics: vaccine resistance, abortion, and concerns about rights to healthcare. We clarify these and other issues of religious accommodation and (...) propose ethical standards for approaching these and other problems. (shrink)

Cross-national studies of business-related ethicality frequently have concluded that Americans possess higher ethical standards than non-Americans. These conclusions have generally been based on survey responses of relatively small convenience samples of individuals in a very limited number of countries. This article reports a study of the relationship between nationality and business-related ethicality based on survey responses from more than 6300 business students attending 120 colleges and universities in 36 countries. Two well-documented determinants of business ethics (gender and religiosity) were investigated (...) as moderators of the nationality–business ethicality relationship. The major research finding is that, while statistically significant differences were found between the business-related ethicality of American survey participants and the business-related ethicality of the non-American survey participants, the magnitudes of the differences were not substantial. The results of the study suggest that (i) more empirical cross-cultural/national research is required on business-related ethicality and (ii) previous explanations for cross-cultural/national differences in ethics need to be reconsidered before further generalizations are warranted. (shrink)

In this paper we will take a careful look at the well-known fact that a complete 2 rotation in three dimensional space, while leaving vectors, tensors and generally the integral representations of the rotation group unchanged, causes a sign change in the half-integral spinor representations of the rotation group. First, in a brief introduction, we review the origin of the sign change of spinors by a 2 rotation. Next, we analyze Aharonov and Susskind's (hereafter referred to as A. & S.) (...) (1967) original proposal for detecting such a sign change and compare it with a later proposal1 for detecting the sign change using neutron beams that are coherently split and recombined. While the A. & S. experiment is, we think, conceptually more interesting, the neutron beam experiment has actually been carried out. And finally, we discuss the philosophical significance of the rotationally induced spinor sign change. (shrink)

In this paper we explore the sustained and multifaceted attempt of Jürgen Habermas to reconstruct Kant's theory of cosmopolitan right for our own times. In a series of articles written in the post‐1989 period, Habermas has argued that the challenge posed both by the catastrophes of the twentieth century, and by social forces of globalization, has given new impetus to the idea of cosmopolitan justice that Kant first expressed. He recognizes that today we cannot simply repeat Kant's eighteenth‐century vision: that (...) if we are to grapple with the complexities of present‐day problems, it is necessary to iron out certain inconsistencies in Kant's thinking, radicalize it where its break from the old order of nation‐states is incomplete, socialize it so as to draw out the connections between perpetual peace and social justice, and modernize it so as to comprehend the “differences both in global situation and conceptual framework that now separate us from him.”1 His basic intuition, however, is that Kant's idea of cosmopolitan right is as relevant to our times as it was to Kant's own. If it was Kant's achievement to formulate the idea of cosmopolitanism in a modern philosophical form, Habermas takes up the challenge posed by Karl‐Otto Apel: to “think with Kant against Kant” in reconstructing this idea. What follows is a critical assessment of Habermas's response to this challenge. We focus here on the dilemmas he faces in grounding his normative commitment to cosmopolitan politics and in reconciling his cosmopolitanism with the national framework in which he developed his ideas of constitutional patriotism and deliberative democracy. (shrink)

Disturbance-generated biomass results from endogenous and exogenous natural and cultural disturbances that affect the health and productivity of forest ecosystems. These disturbances can create large quantities of plant biomass on predictable cycles. A systems analysis model has been developed to quantify aspects of system capacities (harvest, transportation, and processing), spatial aspects of the biomass generation process, and deterioration impacts on biomass quality in the various inventory states (field stands, field-harvested inventories, transportation prepared inventories, and production facility inventories). Optimal decision alternatives (...) can be used to guide responses to reclamation, utilization, mitigation, and control. This is particularly advantageous in insect and disease outbreaks, in which the process may last several years, with varying levels of intensity. The prescriptive system description, assuming capacities are fixed, results in a linear programming model. The time-dependent capacity decision model results in a mixed-integer programming model. The analytical model is developed in detail in this analysis. (shrink)

In the era of “big data,” science is increasingly information driven, and the potential for computers to store, manage, and integrate massive amounts of data has given rise to such new disciplinary fields as biomedical informatics. Applied ontology offers a strategy for the organization of scientific information in computer-tractable form, drawing on concepts not only from computer and information science but also from linguistics, logic, and philosophy. This book provides an introduction to the field of applied ontology that is of (...) particular relevance to biomedicine, covering theoretical components of ontologies, best practices for ontology design, and examples of biomedical ontologies in use. After defining an ontology as a representation of the types of entities in a given domain, the book distinguishes between different kinds of ontologies and taxonomies, and shows how applied ontology draws on more traditional ideas from metaphysics. It presents the core features of the Basic Formal Ontology (BFO), now used by over one hundred ontology projects around the world, and offers examples of domain ontologies that utilize BFO. The book also describes Web Ontology Language (OWL), a common framework for Semantic Web technologies. Throughout, the book provides concrete recommendations for the design and construction of domain ontologies. (shrink)

At least four different frameworks — psychiatric, cognitive, functional and decision-making — are used in the evaluation of competence, all of which remain more or less unrelated in the literature. In the first section of this paper we consider various meanings of competence, in order to arrive at a definition of the term relevant to the medical and legal setting. Patient or client competence, we conclude, refers to the practical abilities that individuals employ in pursuing their own autonomous goals in (...) life. We then show how a systematic categorization of these practical abilities — which we call a taxonomy of practical judgment — allows us to show when the traditional frameworks for the evaluation of competence may or may not be useful in the evaluation of a particular competence.In the final section we explore some of the normative considerations underlying the taxonomy. For instance, competence is not only related to intrinsic abilities but to resources available in the community. Here we touch on questions related to the fair distribution of community resources. (shrink)