This paper examines Australian taxpayers' perceptions of their idealized tax practitioner as well as their perceptions of their current tax preparer. The analysis was based on survey responses from 2,040 randomly selected Australian taxpayers who completed the "Community Hopes, Fears and Actions Survey" (author, 2000). Three dimensions were identified as underlying taxpayer judgements of their idealized practitioner. A minority of the sample indicated that their ideal was a creative, aggressive tax planning type, a person who was well networked (...) and familiar with tax office intelligence and enforcement priorities. A second type of idealized practitioner engaged in the cautious minimisation of tax. Unlike creative accountants, practitioners of this type avoided conflict, while being sophisticated about identifying opportunities to minimise tax. The most popular idealized type was the low risk, no fuss practitioner who was honest and risk averse. The data revealed that taxpayers are likely to find tax practitioners who have the attributes that they value most highly, but that when taxpayers' perceptions of their tax practitioner are combined with their ideals, only two substantive dimensions emerge, tax avoidance and doing the right thing. Our inability to distinguish tax practitioners who are seen to provide cautious and aggressive advice in practice has important implications for the growth of aggressive tax planning markets in the community. (shrink)

Public and government outrage over recent tax fraud and tax shelter cases led to significant changes in the preparer penalty laws under the Small Business Work Opportunity Act of 2007. This study experimentally examines the effectiveness of the revised preparer penalty provisions at reducing tax preparer aggressiveness. Specifically, we examine the impact of two significant components of the changes to the preparer penalty provisions - the increase in penalty amount and the increase in the likelihood of (...) sustaining the tax position required to avoid penalty imposition (required likelihood threshold) - on tax preparers’ willingness to (1) recommend an uncertain position and (2) sign a tax return containing an aggressive position. The results suggest that both the increase in penalty amount and the increase in required likelihood threshold reduce tax preparers’ willingness to recommend an uncertain position and/or sign a tax return containing an aggressive position. Of the two components, the results indicate that the increase in required likelihood threshold is more effective at reducing tax preparer aggressiveness than the increase in penalty amount. Congress may want to rethink its recent decision to reduce the required likelihood threshold for many of the decisions that tax preparers make with their clients. (shrink)

Rawls’ theory is about prudence rather than justice. It is about the kind of political structure on which rational people would agree if they were preparing for the worst. Other strategies, such as confining redistribution to upholding a safety net, might also be plausible. Rawls’ theory is Georgism in persons: the income from individual abilities is regarded as if it is at the disposal of the collective and could be taxed as rent. This goes against the strong moral intuition of (...) self-ownership. However, Rawls’ question, where the worst off are as well off as they can be, is interesting. According to the Index of Economic Freedom, it actually may be under relatively unfettered capitalism. Unlike Rawls, Piketty is chiefly worried about the rich, seeking to impose confiscatory taxes on them. But the rich are not a fixed, unchangeable group of people who can effortlessly watch their capital accumulate. Capital is precarious, as is vividly illustrated in Balzac’s novel Père Goriot which Piketty quotes. Different as the approaches of Rawls and Piketty are, both of them agree that their ideal society has to be closed: It must become ‘socialism in one country.’. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Kennedy Institute of Ethics Journal 13.1 (2003) 53-64 [Access article in PDF] Incentives for Providing Organs Patricia Milmoe McCarrick and Martina Darragh After a contentious debate at its 2002 annual meeting, the American Medical Association's House of Delegates voted to endorse the opinion of its Council on Ethical and Judicial Affairs that the impact of financial incentives on organ donation should be studied (Josefson 2002). The shortage of organs (...) for transplantation has been an ongoing problem for more than 20 years. In June1981, Representative Philip Crane (R-IL) introduced legislation in the U.S. House of Representatives proposing a $25,000 income tax deduction and a $25,000 estate tax exclusion for donating an organ (Tax Incentives 1981). Still the National Organ Transplant Act enacted in October 1984 prohibited the offering of any "valuable consideration" in return for organs (United States 1984).The developments of a legal market for tissues in the United States and a black market for organs around the world have raised the question of whether donation without compensation is the only ethically viable option. Some critics of the current system claim reliance on donation actually promotes a black market in organs (Kaserman and Barnett 2002, p. 38; Palmer 1999, p. 36). In addition, a new set of compensation issues has arisen as living kidney donor transplantations begin to rival those performed with cadaveric organs (United States 2001).As a result, current suggestions for incentives go far beyond the traditional death benefit payment to include such ideas as medals of honor for donors, reimbursement for funeral expenses, exchange programs for organ donation, and special medical insurance for living organ donors. Numerous bills introduced into the 107th Congress have proposed such incentives (Delmonico et al. 2002.) In October 2002, the U.S. Department of Health and Human Services awarded $5.2 million in grants to study both clinical and behavioral interventions for increasing organ donations that do not involve incentives. The inspiration for some of the funded proposals comes from the successes of Spain's social services and the United Kingdom's clinical administration of organ procurement programs (Robeznieks 2002). [End Page 53]With a nod to evidence-based medicine, the underlying concern expressed in much of the current literature is that no idea for increasing the supply of organs should be discounted before it is studied. This bibliography provides a short introduction to the range of opinions expressed on the issue of incentives for providing organs.al-Mousawi, M.; Samhan, M.; al-Mezairee I.; Razzak, M.A.; and Khawari, F. Cadaver Organ Procurement in Kuwait. Transplantation Proceedings 31 (8): 3375-76, 1999.The authors describe a protocol that significantly increased cadaveric organ donation and credit it with fostering the expansion of an organ sharing program among the Arab Gulf states. Developed by Kuwaiti neurologists and anesthetists after a continuing education course on transplantation, the protocol places a special emphasis on the role of local transplant coordinators who facilitate the investigation of brain death cases by neurologists.Arnold, Robert; Bartlett, Steven; Bernat, James; et al. [Ethics Committee of the American Society of Transplant Surgeons] Financial Incentives for Cadaver Organ Donation: an Ethical Reappraisal. Transplantation 73 (8): 1361-67, 27 April 2002.To prepare for proposed studies of financial incentives for organ donation, the American Society of Transplant Surgeons convened a panel to develop a methodology for evaluating the ethics of such research. Comprised of organ procurement organization executives, physicians, surgeons, and ethicists, the panel generated a list of nine criteria for use in judging any incentives proposal. While opposed to direct payment or tax incentives for organ donation, a majority of the members support funeral expense reimbursement or charitable contributions as incentives that would not violate or undermine the ideal of altruism.Cameron, J. Stewart, and Hoffenberg, Raymond. The Ethics of Organ Transplantation Reconsidered: Paid Organ Donation and the Use of Executed Prisoners as Donors. Kidney International 55 (2): 724-32, February 1999.After reviewing arguments for and against payment for organ procurement, the authors apply these arguments to the specific case of obtaining organs from executed... (shrink)

The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than (...) unlicensed preparers on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax preparers on three issues. (shrink)

In the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of this theory posits that principles of (...) justice are formulated according to the practice they are intended to regulate. Individual practices provide insights about the formulation of principles, for the non-ideal circumstances that prevent the realisation of justice are only revealed through the interpretation of each practice. With regard to the content of principles, I reject the notion that non-ideal theory is applied ideal theory. I offer instead an overview of the main features of a conception of justice for a non-ideal world based on the ideas of compliance, fact-sensitivity, feasibility and path-dependence. The contribution of this paper is twofold: to provide the conceptual framework for an action-guiding non-ideal theory of global justice and to show why this theory is well-suited to address problems of a globalised economy, such as tax competition. (shrink)

In this article, we examine the American Institute of Certified Public Accountants’ (AICPA) efforts to conceal the offshoring of tax return preparation services by U.S. Certified Public Accountants (CPAs) through recommending an inadequate disclosure format for this type of work. We draw on Giddens’ theory of trust and expert systems, the professionalism literature, and Flyvbjerg’s concept of power to analyze the underlying agenda behind the revised ethics rulings (AICPA Ethics Ruling No. 112 under Rule 102, No. 12 under Rule 201, (...) and No. 1 under Rule 301). Specifically, we examine (1) the AICPA leadership’s stated professional justifications for outsourcing and its recommended client disclosures, (2) risks associated with outsourcing tax return preparation work overseas and the trust issues that result, and (3) the resistance to the AICPA leadership’s recommended outsourcing disclosure rules within the rank and file of the CPA profession. We argue that our analysis reveals the AICPA’s on-going promotion of their private interests, thus continuing to raise systemic concerns regarding the public’s trust in the U.S. public accounting profession. (shrink)

Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests international (...) policies—carbon border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

Like many others, I have resisted the idea that education, in general, is a form of training. We always talk about training for something, while an educated person is not educated for any one thing. But for this very reason, I do not wish to abandon the term ‘teacher training’ in favor of ‘teacher education’, although ideally I would prefer to speak of ‘teacher preparation’ because the term ‘training’ always reminds me of monkeys. I shall use the terms ‘training’ and (...) ‘preparation’ interchangeably, with both standing in contrast to ‘education’. All persons deserve to be educated; there is nothing specific to teachers here. Teacher training, whether general or specific to a subject or discipline, remains a contentious business. Some regard Pedagogy as a legitimate subject area and structure training around it; others prefer to see teacher training firmly in the context of the various disciplines that teachers will, in turn, be teaching: mathematics, literature, history and, in this case, philosophy. Indeed, when it comes to training teachers to teach philosophy, the problem is exacerbated by the plain fact that most teachers have no formal background in philosophy. So we are faced with the rather daunting prospect of providing such a background as well as providing whatever is needed in order to teach philosophy to others. Matthew Lipman and Ann Margaret Sharp were well aware of this challenge when they set up the first training programs in Philosophy for Children at Montclair State College in the early 1970s; hence the requirement that if classroom teachers were not actually qualified in philosophy, at least those who trained them to do philosophy with children should be. However, this idealistic model was always going to be difficult to apply. The problem, as it developed in countries around the world, was two-fold: teachers with little or no philosophical background were, increasingly, being trained by other educators who were in the same boat ; and conversely, when professional philosophers did become involved in teacher training, it quickly became apparent that they lacked any real training in pedagogy, and so were inadequate to the task of modeling the role of the teacher in the classroom. To look on the bright side, some constructive attempts have been made to resolve these shortcomings. The one with which I am most familiar is the Australian model for what is termed ‘Level Two training’, that is, training those who will, in turn, train and work with classroom teachers. This model recognizes the complementary requirements of philosophical and pedagogic expertise, respectively, by awarding certificates of achievement based on whether those trained have come from the discipline of philosophy, the practice of teaching, or both. Ideally, then, training workshops for teachers would be directed by at least one person in the former category, and at least one in the latter. (shrink)

This paper discusses non-ideal theory as guidance for making bad situations better by morally permissible means. It distinguishes constructive theorizing, which suggests ways of improving specific kinds of bad situation, from cautionary theory, which concerns moral risks of actions under bad conditions. Reflective moral judgment yields cautionary precepts, identifying presumptively unjustifiable modes of action. The paper illustrates the application of precepts cautioning about coercion and the exposure of others to significant risks, by considering the 1955–1956 bus boycott in Montgomery, (...) Alabama, and the ‘Children’s Crusade’ of the 1963 Birmingham desegregation campaign. All such campaigns involve coercive elements, but the paper argues that coercion was not a morally significant factor in either case. Endangerment is another matter: given the violent, sometimes lethal, reactions to civil rights actions under Jim Crow, those two campaigns’ endangerment of innocent persons must be taken very seriously, especially as it concerns Birmingham. And, in fact, potentially lethal anti-reform violence occurred during each campaign. Relevant factors include the preparation and understanding of young participants and the difference in risk that is assumed by engaging in peaceful, nonviolent public actions. (shrink)

As he neared 80 Russell was more financially secure than he had been for decades. But to remain so he needed to maintain his prodigious output as a writer, broadcaster and lecturer (see Papers 26, forthcoming). Meanwhile, the breakdown of his third marriage threatened to undermine his much-improved financial position. The monetary concerns addressed in both the text prepared by Russell and the related commentary hint at a lifetime’s scrupulous regard for his personal finances.

A fundamental problem in game theory is the possibility of reaching equilibrium outcomes with undesirable properties, e.g., inefficiency. The economics literature abounds with models that attempt to modify games in order to avoid such undesirable properties, for example through the use of subsidies and taxation, or by allowing players to undergo a bargaining phase before their decision. In this paper, we consider the effect of such transformations in Boolean games with costs, where players control propositional variables that they can set (...) to true or false, and are primarily motivated to seek the satisfaction of some goal formula, while secondarily motivated to minimise the costs of their actions. We adopt preparation sets as our basic solution concept. A preparation set is a set of outcomes that contains for every player at least one best response to every outcome in the set. Prep sets are well-suited to the analysis of Boolean games, because we can naturally represent prep sets as propositional formulas, which in turn allows us to refer to prep formulas. The preference structure of Boolean games with costs makes it possible to distinguish between hard and soft prep sets. The hard prep sets of a game are sets of valuations that would be prep sets in that game no matter what the cost function of the game was. The properties defined by hard prep sets typically relate to goal-seeking behaviour, and as such these properties cannot be eliminated from games by, for example, taxation or subsidies. In contrast, soft prep sets can be eliminated by an appropriate system of incentives. Besides considering what can happen in a game by unrestricted manipulation of players’ cost function, we also investigate several mechanisms that allow groups of players to form coalitions and eliminate undesirable outcomes from the game, even when taxes or subsidies are not a possibility. (shrink)

This article refers to the issues associated with the crucial significance of the interpretation of tax law provisions made by administrative courts in the course of the judicial inspection of tax decisions, within the context of protecting the subjective rights of taxpayers. The analysis in that regard has been prepared based on the provisions of art. 153 of the Act of 25 July 2002 on Proceedings before Administrative Courts, which expresses the important rule of binding the court and the administrative (...) authority, whose act was the subject of an appeal, with a legal assessment and instructions regarding the further proceedings described in the decision of the administrative court. As a result of this rule, a decision of an administrative court exerts the results exceeding the scope of judicial administrative proceedings, while its effect also covers the future tax proceedings. If the legal assessment made by the court refers to the regulations that affect the subjective rights of a taxpayer, it means that the administrative court imposes the effects of “its” interpretation of those provisions on a tax authority. In turn, the tax authority is obliged to respect those rights in accordance with the opinions of the court, which usually affects the final resolution of a tax case. It should be borne in mind that a taxpayer, by submitting an appeal against a tax decision to an administrative court, demands not only an inspection of the acts of tax administration, but also - which should be emphasized - demands the execution of its rights, including its subjective rights. Therefore, we should not forget the crucial role of the administrative courts in the protection of the substantive rights of taxpayers. The instrument that allows the administrative courts to guard the subjective rights of taxpayers, consists in the procedural regulations included in the provisions on proceedings before administrative courts, and in particular art. 153 of the Act on Proceedings before Administrative Courts in Poland. (shrink)

To model a (particular kind of) physical system, the perspective that encompasses preparations, tests and the interplay between them is crucial. In this paper, we employ the conceptual and technical framework presented by Buffernoir (2023) to model physical systems through this pivotal lens, utilizing Chu spaces. With some intuitive and operational axioms we manage to reproduce the following fundamental and abstract results, as well as (part of) the involved reasoning: (1) the states corresponding to a property form a (bi-orthogonally) closed (...) set; (2) the properties form an orthomodular lattice. Adding some idealistic axioms, we can derive: (1) the pure states form a quantum Kripke frame in the sense of Zhong (2017, 2021, 2023); (2) the properties form an irreducible propositional system in the sense of Piron (1976), isomorphic to the lattice of closed sets of pure states. Our axioms are different from those in Buffernoir (2023): on the one hand, they say less about the structure of mixed states; on the other hand, they are arguably more intuitive and operational. The work formalizes some important reasoning about quantum systems, reveals some implicit idealization behind the Hilbert space formalism of quantum theory and hints at other possible formalisms. Finally, it is argued that the framework can be applied to classical physics at an abstract level as well as naturally extended with probabilities. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Buddhist-Christian Studies 21.1 (2001) iii-iv [Access article in PDF] Editorial In this issue we publish a collection of articles using a dialogue format that we began in volume 19 of Buddhist-Christian Studies. Those articles, eventually published as the book Buddhists Talk About Jesus,Christians Talk About the Buddha (Continuum, 2000), asked Christians and Buddhists to critique the founder of the other religion. The format proved successful and provoked some good (...) methodological discussion (see Ingram, p. 75 ff).Thus, in this issue we continue the format with a new question: how have you used and/or learned from the meditative and prayer practices of the other tradition? The assignment drew enthusiastic response, especially from Christians who were asked to write about their experiences of Buddhist meditation. We are publishing five articles by Frances Adeney, Mary Frolich, Paul Ingram, Terry Muck, and Bardwell Smith, along with responses by two Buddhists--Grace Burford and Robert Thurman.In our next issue (volume 22), we will publish articles by five Buddhist authors and two Christian respondents. We will be interested to see if these articles give us clues as to why Christians were more eager to take on this assignment than were Buddhists.In compiling this collection of articles, we made three observations related to good interreligious interchanges. The first is that this form of dialogue requires a good deal of trust among the participants. Talking candidly about important features of the other person's religion runs the risk of offense.Yet the way the writers and respondents--mostly longtime members of the Society for Buddhist-Christian Studies--wrote indicates that trust is developing.Of course, trust is essential for any kind of healthy dialogue. The reason for the development of interreligious dialogue in this century has been as a response to the level of destructive criticism so common to interchanges among adherents of the world's religions. To address this unacceptable level of conflict, it was necessary to step back and consciously adapt a stance of silent humility about and toward the religious other. As the dialogue movement developed, conversations began to punctuate the silence, conversations that hopefully demonstrated openness, understanding our mutual pasts and intertwined futures. Years of this kind of openness leading to understanding makes it possible to enter into a new era of dialogue, the era of constructive criticism made up of equal parts of honest commentary and unequivocal support.We have moved through this idealized paradigm of responses very imperfectly, of course. The level of destructive conflict is still unacceptably high, silent humility is [End Page iii] in sometimes short supply, openness drowned out by self-interest, and constructive criticism imperfectly practiced. Yet we must move forward, experiencing flashes of epiphany and enlightenment as humility, openness, and mutuality ride the wings of developing trust.The second observation--more a realization, actually--is that this form of interreligious interchange requires a high level of sophistication about religions other than one's own. It is hard to pin down the exact nature of this sophistication. It is not just knowledge about the other's religion that is required, although it is partly that. One cannot comment effectively about Buddhist meditation unless one has a certain fundamental understanding of what Buddhist meditation is. Christian prayer is not easy to define, but certain features of the practice are universally recognized among both theologians and practitioners. To conduct the kind of mutual evaluation asked for in this type of dialogue, basic levels of understanding are necessary.The dialogue as we envision it, however, goes beyond knowledge. In our letter of invitation to participants, we made it clear that we were also interested in writers who had some experience with the other religion's spiritual practice. As we received and evaluated submissions, it became clear that what gave the essays power and authority was the mixture of knowledge and experience of the others' spiritual practice. As you will see, it wasn't always the case that our writers had adapted meditative or prayer practice wholesale. But invariably their experience gained through learning about the practice led to changes: deeper, richer practice in their own tradition.This... (shrink)

When is an ideal of a ring radical or prime? By examining its generators, one may in many cases definably and uniformly test the ideal’s properties. We seek to establish such definable formulas in rings of p-adic power series, such as $\mathbb Q_{p}\langle X\rangle $, $\mathbb Z_{p}\langle X\rangle $, and related rings of power series over more general valuation rings and their fraction fields. We obtain a definable, uniform test for radicality, and, in the one-dimensional case, for primality. (...) This builds upon the techniques stemming from the proof of the quantifier elimination results for the analytic theory of the p-adic integers by Denef and van den Dries, and the linear algebra methods of Hermann and Seidenberg.prepared by Madeline G. Barnicle.E-mail: [email protected]: https://escholarship.org/uc/item/6t02q9s4. (shrink)

Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

Economic motivations are key drivers of human behavior. Unfortunately, they are largely overlooked in literature related to medical decisionmaking, particularly with regard to end-of-life care. It is widely understood that the directions of a proxy acting in bad faith can be overridden. But what of cases in which the proxy or surrogate appears to be acting in good faith to effectuate the patient’s values, yet doing so directly serves the decision-maker’s financial interests? Such situations are not uncommon. Many patients care (...) as deeply about economic wellbeing of their families as they do for their own lives and health. This brief work examines three scenarios that raise ethical issues regarding the role of pecuniary motives in making critical medical decisions. Each scenario presents a potential financial conflict of interest between an incapacitated patient and a third-party decision-maker and offers a framework for integrating ethical and legal concerns into clinical care. It is our hope that this work prepares physicians for unexpected ethical conflicts of interest and enables them to further the interests of his or her patients. (shrink)

In this paper, I explain why people seeking to flourish together fairly in the im- perfect world we share today ought to support a universal carbon tax with no exception for international aviation. The argument proceeds in four steps. First, I provide a free-standing analysis of emissions behavior at the individual moral level. Second, I offer a picture of ideal and non-ideal coordination based mostly on Kantian social contract theory. Third, I argue that in a non-ideal context, (...) moral signals about right relation offer a coordinating fulcrum around which meaningful if only partly coordinated action is possible. Fourth, I apply these conclusions to the case of aviation exceptionalism, focusing especially on instances of incomplete, overlapping, partly coordinated climate actions. I conclude that these arguments together amount to a case for reversing the Chicago Convention and applying a universal carbon tax that does not exclude international flights, ending aviation exceptionalism. (shrink)

Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justice, but also provides a vantage point from (...) which to evaluate recent reforms by the Organisation for Economic Co-operation and Development. (shrink)

It is well known that there are large differences in the per capita income levels of the world's states. While a few poor countries are catching up with the rich world, for some countries, the gaps are growing wider. Most of this global inequality isbetweencountries, notwithinthem. In other words, even if income were equalized within countries, a large part of the gap in average income levels between countries would remain.At the same time, the majority of movements in the wealthier countries (...) for greater distributive equality have tended to focus on inequalities within their own borders: on issues such as raising minimum wages, changing the domestic tax rate, and ending national health disparities. This state-centric focus is frequently justified in moral terms. It is a familiar claim, for example, that we have special obligations to our own citizens and that these obligations are both weightier and more extensive than our obligations to strangers outside our borders. (shrink)

Contemporary economic theory is generally regarded as a scientific or at least potentially so. The replacing of the cardinal theory of utility measurement by the ordinal theory was supposed to prepare the groundwork for economics as a genuine science. But in adopting the ordinal approach, theorists saw fit to anchor ordinal theory to axioms of choice founded on principles of rational behavior. Behavior according to these axioms was embodied in the ideal type model of rational economic man. This model (...) served the basis for scientific explanation of the choices made by actual economic agents. I argue though that the postulate of rationality is a normative principle and that this compromises the scientific pretensions of economic theory. Yet the theorist must rely on this principle to formulate predictive and explanatory theories. This raises questions as to whether it is possible that economic theory satisfy the same kind of scientific criteria set down for research in the natural sciences. (shrink)

The future is not a new idea. The philosophers of the Enlightenment freed it of the historic wrappings of Christian eschatology and the notion of Providence itself by rationalising the idea of progress, the possible improvement of Mankind and the terrestrial city that stemmed from it. Making use of the Renaissance, the utopian authors transformed spiritual preparation for the end of time into a view of material, earthly delight made possible by science and scientific research. This ideal was certainly (...) embodied in Francis Bacon’s New Atlantis, although Thomas More was the first of all. In passing from work on consciousness to that of the spirit, the utopians of the eighteenth century espoused Reason and soon turned the future into something much more than critical discourse: It became social opportunity, a new political framework. Audaciously shifting the utopia of “elsewhere” to “the future” in the manner of Louis-Sébastien Mercier or Marquis de Condorcet, the utopians pursued a programme relying on scientific promise: Identify the technological processes of the transformation of reality and spread the word, an aim which would give birth to a new, less discursive, more popular genre—science fiction. (shrink)

This article and the following ones by Slife and Westerman represent a coordinated effort on the authors' part to begin to mine the resources of what has been termed the "practice turn in contemporary theory" for psychology. The liberal approach tends to focus on a fear of power and how it can corrupt our best ideals, while the postmodernist tends to focus on a fascination with power flowing through the social and institutional expressions of these very ideals. Given modern Western (...) culture's deep antiauthoritarian tenor, these two responses can be seen as reflecting what might be termed an underlying "control or be controlled" dilemma. We suggest the practice turn and hermeneutics offer an avenue for effectively getting past this basic dilemma. They make it clear that in everyday life, we are both profoundly shaped and influenced by the world and other people and influence them, in turn, by the way we interpret them and adjust to them as we engage in the fields of practices in which we find ourselves. Personal and social influences at play in the everyday business of human living create a continuum rather than a dichotomy regarding issues of control and power, leading to a dissolution of our taxing "control or be controlled" dilemma. Such an ontology clearly entails rethinking some prominent cultural ideals, leading us perhaps to think as much or more in terms of character than achievement, of cooperation than competition, of patience than striving restlessly to get somewhere. 2012 APA, all rights reserved). (shrink)

Van Fraassen's 1991 modal interpretation of Quantum Mechanics offers accounts of measurement and state preparation. I argue that both accounts overlook a class of interactions I call General Unitary Measurements, or GUMs. Ironically, GUMs are significant for van Fraassen's account of measurement because they challenge it, and significant for his account of preparation because they simplify it. Van Fraassen's oversight prompts a question about modal interpretations: developed to account for ideal measurement outcomes, can they consistently account as well for (...) the whole horizon of laboratory practices by which we investigate QM? (shrink)

Among those specters which haunt philosophy, like Descartes’ evil deceiver, is a rather recent addition sometimes known as “the conscientious Nazi.” This Nazi has become known far and wide for his rather striking relation to morality. His philosophical patron, albeit unwillingly, seems to many to be Professor R. M. Hare. This hypothetical Nazi has a number of admirable traits to be sure. For example, he is always careful to get his facts straight and to vividly imagine himself in the other (...) person’s place whenever he makes a moral judgment. Moreover, he recognizes the universalizable and prescriptive nature of moral language. For this reason he is prepared to say “Let me be sent to the gaschamber” if he should discover that he himself is a Jew. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Feminist Studies 44, no. 2. © 2018 by Feminist Studies, Inc. 363 Ashley Glassburn Falzetti What Makes an Interdisciplinary Feminist Scholar? Preparing for the Unknown in a Skill-centered Curriculum I first read the 1998 special issue of Feminist Studies “Disciplining Feminism? The Future of Women’s Studies” in a monthly reading group of scholars from across the globe working on PhDs in women’s, gender, feminist, and/or queer studies (WGFQS).1 We (...) began meeting informally in the halls of the National Women’s Studies Association (NWSA) annual conference, discussing how our training compared and what sort of support was out there for scholars dissertating in WGFQS.2 What surprised us most while we re/read these articles was that the concerns about the field had not changed much in the twelve years that had passed since their original publication. Now that twenty years have passed, the concerns remain even though some of the controversies are settled. Despite claims about the impossibility of the women’s studies PhD, doctoral programs have flourished. In their introduction to the 1998 special issue, Nancy Hewitt and 1. I use WGFQS PhDs to refer to people who have earned a PhD from an interdisciplinary WGFQS doctoral program. The majority of WGFQS doctoral programs were founded on the ideals of interdisciplinarity. Some doctoral programs retained a joint-degree model that honors the multi-disciplinary origins of the field by requiring a major in a disciplinary field, such as English, history, psychology, or law. 2. The most active participants of this group included Sonja Thomas (who coordinated the discussions), Jennifer Musto, Stephanie Clare, Evangeline Heiliger, and Laura Foster. 364 Ashley Glassburn Falzetti Susan S. Lanser focus on the relationship between disciplinary formations and the possibility of formal preparation to conduct interdisciplinary research.3 As graduate programs were expanding, the role of methods in curriculum centered concerns over the efficacy of interdisciplinary training. Now that a critical mass of PhDs is trained in interdisciplinary WGFQS, a new understanding of the role of methods is emerging. Interdisciplinary feminist questions require scholars to employ new research skills regularly throughout their careers, thus preparing junior scholars to ask and answer questions well is more efficient than studying a range of methods. The Problem of Methods Throughout the early literature on WGFQS, there is slippage between discussing interdisciplinary methods and feminist methodology.4 Methods refer to the techniques researchers use to gather data, what Sally Kitch and Mary Margaret Fonow define in their study of WGFQS dissertations as “a technique for gathering evidence.”5 Feminist methodologies involve the ethical, political, and epistemological concerns that mark research as a distinctively feminist approach to inquiry. Slipping between discussions of feminist methodologies (on the dynamics of power, representation, and knowledge production) and disciplinary methods (how researchers gather data) has contributed to the sticky association of feminist interdisciplinarity as a “problem of methods.” Vivian May, one of the earliest WGFQS PhDs and former NWSA president, argues that the continued attachment to such disciplinary parameters “defused that potential” of interdisciplinarity as a means of transforming feminist modes of knowledge production.6 Arguments that feminist interdisciplinarity could be a more just or a more contextually objective 3. Nancy Hewitt and Susan S. Lanser, “Preface,” Feminist Studies 24, no. 2, special issue, “Disciplining Feminism? The Future of Women’s Studies” (Summer 1998): 236. 4. In addition to the 1998 special issue of Feminist Studies, see NWSA Journal 12, no. 2 (Summer 2000) and response essays across feminist studies journals between 2000 and 2003. 5. Sally L. Kitch and Mary Margaret Fonow, “Analyzing Women’s Studies Dissertations: Methodologies, Epistemologies, and Field Formation,” Signs: Journal of Women in Culture and Society 38, no. 1 (Autumn 2012): 99–126. 6. Vivian May, “Disciplinary Desires and Undisciplined Daughters,” NWSA Journal 14, no. 1 (Spring 2002): 144. Ashley Glassburn Falzetti 365 approach to inquiry fueled the desire to build WGFQS PhD programs; however, the concern that interdisciplinarity is always already undisciplined led many departments to rely on disciplinary methods training when designing curriculum. The focus on methods as a means to interdisciplinarity assumes that traditional disciplines are best suited to intellectual inquiry or at least that WGFQS scholars need a disciplinary rationale for... (shrink)

Some transgender and nonbinary people undergo phalloplasty and/or metoidioplasty as part of their medical transition process. Across surgical disciplines, a variety of resources are used to assist patients who are preparing for surgeries, including educational materials, workshops, peer support, and lifestyle changes. For gender-affirming surgeries, patients undergoing assessments to discern whether they are ready to undergo the surgery, and to assist them in achieving preparedness when needed. Little research investigates what resources are useful in helping patients to feel prepared to (...) undergo phalloplasty or metoidioplasty, and how assessments and resources can promote patient autonomy in the process. Respect for patient autonomy is one of the central tenets of ethical healthcare, yet historically, scholarship related to pre-surgical assessments for gender-affirming surgery has focused determining the ideal surgical candidate rather than respecting patient autonomy and ascertaining individual patient needs. This study sought to fill this gap by utilizing data from PROGRESS (Patient-Reported Outcomes of Genital Reconstruction and Experiences of Surgical Satisfaction), a cross-sectional, community-based survey of trans and nonbinary adults from the United States of America and Canada who had undergone one or more of these surgeries. Results revealed most participants (86%, n = 186) felt prepared to undergo surgery, though the majority of our sample (53%, n = 105) did not find referral letter assessments to be helpful. Peer support such as online resources/blogs were rated as highly useful, along with surgical consults. In a multivariable logistic regression, higher perceived preparedness was associated with identifying as queer (inclusive of gay, bi and pansexual compared to being straight), and feeling that one’s assessment process was useful (as opposed to not useful). Type of assessment was not significantly associated with preparedness; therefore, what is most useful when preparing for surgery may vary across individuals. Healthcare professionals who interact with preparing patients should develop new or utilize existing resources to assist patients in identifying their preparation needs and achieving preparedness. Our data supports assessments that center surgical care planning rather than assessing level of gender dysphoria. Future longitudinal research could further refine which assessment processes are most effective in helping patients who are preparing for these surgeries. Assessments should ensure that patients are appropriately prepared to undergo and recover from surgery through a robust process of informed consent. (shrink)

Whereas the importance of authenticity in relation to educational contexts has been highlighted, educational authenticity has mainly referred to a real-life/world convergence or the notion of teacher authenticity, implying that authenticity can be taught and learnt. This view, however, has largely overlooked philosophical considerations so that the semantic and ontological vagueness surrounding authenticity has generated an uneven dialectic between the term’s potential significance and its actual relevance for the educational field. This article aims to move closer towards an understanding of (...) philosophically grounded EA as a normative ideal for education. It discusses three contemporary philosophical models of authenticity and how they relate to the multicultural dimension of the International Baccalaureate’s Primary Years Programme. I will argue that by extrapolating common features of these theories, EA bears significant potential for contemporary education as it combines the importance of civic engagement, preparation for political involvement, and co-construction of knowledge and offers a fresh rationale for student involvement in curriculum planning. (shrink)

From the editors of Voprosy filosofii:From August 17 to 22, the Eighth International Congress on the Logic. Methodology, and Philosophy of Science will convene in Moscow. The theme of this congress is "Man, Science, Humanism."The work of the congress will be organized in the following sections: 1. Foundations of mathematical reasoning. 2. The theory of models. 3. Foundations of calculability and recursion theory. 4. The theory of sets. 5. General logic. 6. The general methodology of science. 7. Foundations of probability (...) and statistical inference. 8. Foundations of the physical sciences. 9. Foundations of the biological sciences. 10. Foundations of psychology and the cognitive sciences. 11. Foundations of the social sciences. 12. Foundations and philosophy of linguistics. 13. The history of logic, methodology, and the philosophy of science.Two symposia are planned for the congress: "Science and Ethics" and "The New Style of Scientific Thinking in Natural Science." In addition to the main sections, several round tables will be organized at the congress on the following topics: J. The methodology of solving global problems of the modern epoch: a systems approach. 2. Methodological and social problems of computerization. 3. Factors in the development of modern scientific knowledge. 4. Methodological problems in the all-around development of man.The journal Voprosy filosofii has published a number of articles related to these problems over the past year . Soviet scholars are taking an active part in the preparation and organization of this congress. The journal plans in subsequent issues to publish materials for the congress under the most varied rubrics. In this issue, with D. P. Gorskii's article "The Concept of Real and Ideal Types," we are opening a special section in which we shall publish basic materials devoted to the Eighth International Congress on the Logic, Methodology, and Philosophy of Science. (shrink)

The primary source of income in the Ottoman Empire, like in other pre-vious and contemporary states, was land. For this reason, the private ownership of land, especially those used for grain production, was avoided, and efforts were made to keep them as state-owned or public lands known as "mirî" or "memleket arazisi". This situation brings up the issue of cultivating the land and generating income from it. The Ottoman Empire further developed the timar system, which was also implemented by the (...) previous states, and allocated land to families based on its productivity by dividing it into certain sizes. These families were required to pay a tax known as "çift resmi", "raiyyet resmi", or "kulluk akçası." The system was based on the cultivation of the land by the peasants, thus ensuring both the production of crops without venturing food security and providing the state with the necessary tax revenue. Thus, it was necessary for the peasants not to abandon their land. One of the precautions taken to ensure this was "cebrî ikamet" (compulsory residency), and the other was "çift bozan resmi" (a tax imposed on those who leave their land uncultivated). Regulations regarding these measures have been included in the Kanunnames (legal codes) since the time of Fatih Sultan Mehmet, and they remained in effect until the 1858 Land Code. Since the nişancıs who prepared the Kanunnames had a good command in Islamic fiqh and the laws were at least theoretically approved by the sheikh al-islam until the mid-17th century, no one among the Ottoman scholars was known to oppose these regulations. Due to the serious disruption of the timar system and the increasing oppression of the peasants, criticisms of the "çift bozan" and "cebrî ikamet" measures began among the scholars in the Damascus region, led by Hayreddin Remlî, in the second half of the 17th century. This criticism intensified over time. In fact, two separate treatises were written on this issue. The scholars in Istanbul were also partly affected by this criticism. In this article, the "çift bozan" tax and its status in Islamic law will be primarily examined. All views in favor or against this issue will be put forth as much as possible, and an evaluation will be made while trying to come up with a different perspective. (shrink)

For Locke, Professor Konvitz suggests, political sovereignty is dependent upon the existence of a social contract between the sovereign, the legislature, and the people who, through this contract, agree to be governed. It is the right of the governed, acting as a whole, to revolt against their government when it no longer protects their natural rights and to seek a new government that will act in accordance with these rights. It is further the right of individuals within such a society (...) to refuse to act in accordance with specific laws that offend their personal conscience, but they should be prepared to suffer consequences for violating such laws. In the latter concept, Locke, Professor Konvitz asserts, has anticipated the essential elements of the concept of civil disobedience. (shrink)

This study examines the socio-cultural significance of dolls as Roman girls' toys. It focuses on a sample of ivory, bone, and cloth dolls, many of which have ornate hairstyles, molded breasts and, in some cases, delineated genitalia. As the only explicitly gendered toys from the Roman world, these constitute unique bodies of evidence for exploring questions of socialization and identity formation, and assessing ancient ideals. Often treated as relatively straightforward objects that prepared girls for futures as wives and mothers, this (...) study argues instead that they were more complex and conveyed mixed messages to their young owners. By isolating three specific features of the dolls , situating these in their historical and ideological milieux, and linking them with expectations for girls known from literary sources, the dolls' multivalence as artifacts of gender and status is revealed. (shrink)

In summary, the creation and maintenance of the Wistar Rats as standardized animals can be attributed to the breeding work of Helen Dean King, coupled with the management and husbandry methods of Milton Greenman and Louise Duhring, and with supporting documentation provided by Henry Donaldson. The widespread use of the Wistar Rats, however, is a function of the ingenuity of Milton Greenman who saw in them a way for a small institution to provide service to science. Greenman's rhetoric, as captured (...) in his Director's Reports, prepared annually from 1905 until his death in 1937, shows that he was unusually sensitive to his times and to the economics of science and of society. In the era when biology was being defined, he recognized in the rat the potential to be a living analog to the pure chemicals that legitimated experimental science. From management literature he extracted the ideals of uniformity of product, standards of quality, and efficiency of production, applying them to scientific practice to generate an animal model that thrives as standard equipment in laboratories throughout the world today.I will close with a quote from Frederick W. Taylor that is a cogent statement of the contribution to science and scientific progress made by standardized tools and their creators. Equating the surgeon and the workman, Taylor wrote: [He is given] the finest implements, each one of which has been the subject of special study and development ... [and] the very best knowledge of his predecessors; and, provided with standard implements and methods which represent the best knowledge of the world up to date, he is able to use his own originality and ingenuity to make real additions to the world's knowledge, instead of reinventing things which are old.Standardized tools, whether surgeons' implements or laboratory-bred rats, are one of the vehicles for carrying scientific knowledge forward from generation to generation. In this sense, Greenman's Wistar Rats have done their job, in his words, of “providing service to science.”. (shrink)

In the concept of European citizenship, public and international law intersect. The unity of the European polity results from the interplay between national and European loyalties. Citizens’ allegiance to the European polity depends on how much they see the polity’s identity as theirs. Foundational ideals that shaped the European project’s identity included social reconciliation and peaceful coexistence, economic reconstruction and widespread prosperity, and the creation of supranational structures to rein in nationalism. A broad cultural consensus underlay the first impulse for (...) integration. Europeans had little trouble giving explicit or tacit allegiance to such a project, which resulted in an unparalleled success. However, roughly 60 years and 20 Member States later, social integration is being challenged as immigrants with diverse cultural backgrounds arrive, while far-right political parties surge in reaction; economic integration is confronted with a faltering euro and countries struggling to meet financial commitments; and political integration weakens as the EU seems to fail the democratic test. Cultural assumptions are no longer shared by all. Allegiance to today’s EU is problematic for the ordinary European citizen. This paper submits that careful attention to the spirit of the foundational ideals sheds light on how the present problems as well as future integration could and should be approached. (shrink)

The question that should be posed at this time is the following: Does every artist have an audience? It is not so long since the era of totalitarian regimes, when many composers had almost no access or nearly no access to an audience. But ideally, every composition should have a chance to be presented to a wider public. At that moment, the composition is entirely dependent on its interpretation, which determines to what extent the audience will accept the unknown work. (...) The task of the interpreter is to lead the listener through an unknown musical landscape and convince her of the absolute necessity of the existence of this landscape. This occurs, however, only in the concert performance, and demands from the interpreter an extremely high degree of preparation, and from the listener the requisite measure of tolerance and openness. The interpreter’s encounter with a work in the framework of a concert performance leads to an even deeper understanding of the composition. The performer does not need verbal comments in order to perceive and react to the audience’s response. Thus, the artist becomes acquainted with the work from a completely different perspective—that of the audience. Through the repeated interaction between interpreter and audience, the work comes alive and becomes part of the stage and the musical experience. (shrink)

The article presents Hans-Georg Gadamer’s hermeneutics as an attempt to return to the classical ideal of the art of good speaking, in which the purpose of speech is seen as an intertwining of truth and goodness. Rhetoric understood in this way opposes its sophistic antithesis, which is directed at defending the speaker’s individual ratios and interests, ‘truth’ constructing, manipulating the audience’s beliefs and seductive qualities of style. The text analyzes selected issues of hermeneutics – truth taken as aletheia, the (...) hermeneutic circle and language, relating them to the classical stages of speech preparation – inventio, dispositio and elocutio. In this way, rhetoric and hermeneutics will be shown as disciplines founded on ethics. (shrink)

This article argues that the goal of an undergraduate liberal education should be to educate a competent layperson rather than a disciplinary specialist preparing for graduate school or employment. A competent layperson is someone who has a broad understanding and appreciation of the intellectual landscape, someone who has strong generic intellectual abilities such as critical thinking and research skills which enable them to make inquiries into any area of specialization with efficiency and appropriate confidence. The goal is to develop the (...) skills and understanding necessary for thoughtful citizenship and an intellectually empowered life. (shrink)

In this paper, I seek to present the range of issues involved in the efforts of sixteenth‐century kabbalists to understand the nature of selfhood, and the paths prescribed for the formation of an ideal life. I reflect on the mystical writings of Moshe Cordovero, Eliyahu de Vidas, andayyim Vital—probing their conceptions of core identity, the polarity between body and soul, and the ethical guidance for a life well lived. In so doing, I consider the following additional themes, and their (...) relation to the matrix of self‐formation and religious identity: reincarnation and rebirth; the virtue of humility and self‐effacement; the cultivation of wisdom; ideals of piety and prophetic experience; asceticism; and the spiritual transcendence of desire. In presenting this wide range of constituent themes, I argue that sixteenth‐century kabbalists understood the soul to be the ultimate marker of personal identity (nuanced and complicated by the doctrine of reincarnation), and that they formulated a vision of an ideal ethics in which the human being functions as an earthly vessel for the divine presence. What is more, the preparation of that vessel required a degree of humility so extreme that the attainment of ideal personhood ultimately involved the effacement of that very identity. (shrink)

A typical discussion around health reform in the U.S. focuses on how the nation can most effectively and efficiently extend insurance coverage to the rising number of people who have none. Furthermore, discussions about health care reform typically are centered on times of normalcy, when the health care system is not overly taxed and there is the luxury of time to think about everyday matters of health and health care, including health care services needed to prevent illness, treat conditions, and (...) address individual emergencies. But in light of the lessons learned over the past decade, it is also essential to consider how any reformed health care system will react to and mitigate the consequences of a public health emergency. (shrink)

This book poses the question of: what is an ideal tax system, in a utopian society?What is taxation? It is "government-required sacrifice for the general welfare" imposed on the members of society.1 This clear and simple definition allows the author to explore hypothetical tax systems of utopian communities based on their corresponding moral principles, viewing more broadly than just pecuniary taxes. This is an enlightening exercise, and in this sense the book successfully stimulates the reader's mind. As the functional (...) context of taxation as defined above can take the form of nonmonetary rules and legal requirement of society, the author studies such "constructive" taxes in utopian societies, as... (shrink)

The focus of this article is on the place of the limited-liability joint stock corporation in a satisfactory account of social justice and, more specifically, the question of how such corporations should be regulated and taxed in order to secure social justice. -/- Most discussion in liberal political philosophy looks at state institutions, on the one hand, and individuals, on the other hand, without giving much attention to intermediate institutions such as corporations. This is in part a consequence of a (...) certain degree of idealization in terms of the background model of society with which such theories operate. Intermediate institutions are in an important sense optional or discretionary, and one would be hampering an account of justice if it built-in from the start particular kinds of institutions which we could imagine doing without. The only non-state institution that has received adequate attention in political philosophy is the nuclear family, in part because of its pervasiveness and resilience. But the corporation is probably second only to the family in its significance, in terms of its effects on the lives of individuals, and yet has been left without adequate attention. (shrink)

In the stores of the British Museum are three exquisite springs, made in the late 1820s and 1830s, to regulate the most precise timepieces in the world. Barely the thickness of a hair, they are exquisite because they are made entirely of glass. Combining new documentary evidence, funded by the Antiquarian Horological Society, with the first technical analysis of the springs, undertaken in collaboration with the British Museum, the research presented here uncovers their extraordinary significance to the global extension of (...) nineteenth century capitalism through the repeal of the Corn Laws. In the 1830s and 1840s the Astronomer Royal, George Biddell Airy; the Hydrographer to the Admiralty, Francis Beaufort; and the Prime Minister, Sir Robert Peel, collaborated with the virtuoso chronometer-maker, Edward John Dent, to mobilize the specificity of particular forms of glass, the salience of the Glass Tax, and the significance of state standards, as means to reform. These protagonists looked to glass and its properties to transform the fiscal military state into an exquisitely regulated machine with the appearance of automation and the gloss of the free-trade liberal ideal. Surprising but significant connections, linking Newcastle mobs to tales of Cinderella and the use of small change, demonstrate why historians must attend to materials and how such attention exposes claims to knowledge, the interests behind such claims, and the impact they have had upon the design and architecture of the modern world. Through the pivotal role of glass, this paper reveals the entangled emergence of state and market capitalism, and how the means of production was transformed in vitreous proportions. (shrink)

This chapter contains sections titled: Redistributing Wealth, I: Taxing Large Estates and Incomes Redistributing Wealth, II: The Structure of Universal Assets Individual Assets versus Common Wealth Property‐Owning Democracy as an Incomplete Ideal Appendix: Accumulation of Capital Assets Over a 35‐Year Period References.

Fierce debates over standardized assessments in teacher preparation have revolved around flaws in implementation and the politics of privatization. While important, this focus obscures the philosophical divide between proponents and opponents of standardized assessments. This article examines how faculty in New York State argue for and against a controversial performance assessment for teacher candidates, the edTPA. Revealing the distinctive ways that teacher educators on opposing sides of this debate understand the nature of knowledge, human development, professionalism, and social justice clarifies (...) what is at stake in debates over how to prepare teachers. Such clarification can deepen the discussion on how to evaluate learning and growth as well as enrich the conversation on how to protect the integrity of educational professions and practices. (shrink)

In preparing to write this paper, I found myself repeatedly stopped by conflicting conceptions of the structure of address into which I was inserting myself. It was not clear to me what I, as a white deconstructor, was doing talking about Zora Neale Hurston, a black novelist and anthropologist, or to whom I was talking. Was I trying to convince white establishment scholars who long for a return to Renaissance ideals that the study of the Harlem Renaissance is not a (...) trivialization of their humanistic pursuits? Was I trying to contribute to the attempt to adapt the textual strategies of literary theory to the analysis of Afro-American literature? Was I trying to rethink my own previous work and the re-referentialize the notion of difference so as to move the conceptual operations of deconstruction out of the realm of abstract linguistic universality? Was I talking to white critics, black critics, or myself?Well, all of the above. What finally struck me was the fact that what I was analyzing in Hurston’s writings was precisely, again and again, her strategies and structures of problematic address. It was as though I were asking her for answers to questions I did not even know I was unable to formulate. I had a lot to learn, then, from Hurston’s way of dealing with multiple agendas and heterogeneous implied readers. I will focus here on three texts that play interesting variations on questions of identity and address: two short essays, “How It Feels to Be Colored Me” and “What White Publishers Won’t Print,” and a book-length collection of folktales, songs, and hoodoo practices entitles Mules and Men. Barbara Johnson is professor of French and comparative literature at Harvard University. She is the author of Défigurations du langage poétique and The Critical Difference, translator of Jacques Derrida’s Dissemination, and editor of The Pedagogical Imperative: Teaching as a Literary Genre. Her previous contribution to Critical Inquiry, “Rigorous Unreliability,” appeared in the December 1984 issue. (shrink)

Suppose we are prepared to conceive the meaning of a sentence as a classification criterion which enables us to establish whether something is or is not a justification to believe that sentence. Which properties of the intuitive notion of justification are, from this point of view, essential for believing a sentence? And how might a theoretical notion of justification for a sentence be defined? In Sections 2-5 some properties are suggested as essential, in particular Intentionality (a justification is always a (...) justification for a sentence), Defeasibility (a justification for a sentence A can cease to be a justification for A as new information is received), and Epistemic transparency (a justification for A is not a justification for A unless it is recognized as such by an idealized knowing subject). In Section 6 a sketch of definition is proposed, according to which a justification for a sentence A is a cognitive state in which the subject has at his disposal a certain amount of information, and the hypothesis that A is the best explanation of that information. Section 7 shows how the notion defined escapes a crucial objection to defeasible justifications recently stated by P. Casalegno. (shrink)

Some people are worse off than others. Does this fact give rise to moral concern? Egalitarianism claims that it does, for a wide array of reasons. It is one of the most important and hotly debated problems in moral and political philosophy, occupying a central place in the work of John Rawls, Thomas Nagel, G. A. Cohen and Derek Parfit. It also plays an important role in practical contexts such as the allocation of health care resources, the design of education (...) and tax systems, and the pursuit of global justice. Egalitarianism is a superb introduction to the problem of contemporary egalitarian theories. It explains how rival theories of egalitarianism evaluate distributions of people’s well-being, and carefully assesses the theoretical structure of each theory. It also examines how egalitarian theories are applied to the distribution of health and health care, thus bringing a deceptively complex philosophical debate into clear focus. Beginning with a brief introduction to basic terminology, Iwao Hirose examines the following topics: Rawlsian egalitarianism luck egalitarianism telic egalitarianism prioritarianism sufficientarianism equality and time equality in health and health care. Including chapter summaries, annotated further reading and a glossary, this is an ideal starting point for anyone studying distributive justice for the first time, and will also be of interest to more advanced students and researchers in philosophy, economics, political theory, public policy, and public health. (shrink)

The normative ideals of democracy, trust and respect are under threat from the forces of populism and extremism. I argue for a recalibration of some basic ideas in the moral and social domains in which each person sees her/himself as one among others. I defend 0093The Principle of Personal Worth0094 which asserts that persons are more valuable than non-persons such as nations, religions, ethnicities, tribes, gangs, and cultures. The 0091collectivist0092 mentality denied by this principle is often held up against a (...) strongly (individualist) or atomistic one. However, these two extremes are not the only possibilities.Collectivism and identity politics link our identities to those associations and institutions with which we identify. This link is based on a confusion between qualitative and quantitative identity. Our actual (numerical) identities are determined by a combination of semantic (conceptual) and deictic (referential) factors, not by our qualitative associations.The Alt-Right combines extremes of individualism and collectivism by way of self-serving narratives that simultaneously elevate the individual over the State, and promote the agendas of specific religious, ethnic, gender and sexuality groups. These impoverished narratives support an impoverished sense of community which functions as an echo chamber for its own ideas, while rejecting those coming from beyond its boundaries. Ultimately, the task of repairing and reconstructing such narratives lies in formal education. Teachers and students need to enact forms of discourse and community which are intellectually, ethically and affectively powerful, both as tools for better teaching and learning, and as preparation for living worthwhile lives. (shrink)