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)

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants (...) to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or (...) power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

Books Reviewed in this Article: Transforming Bible Study. By Walter Wink. Pp.175, London, SCM Press, 1981, £3.50. Isaiah 1–39. By R.E. Clements. Pp.xvi. 301, London, Marshall, Morgan and Scott, 1980, £3.95. Isaiah 40–66. By R.N. Whybray. Pp.301, London, Marshall, Morgan and Scott, 1975, Reprinted 1981, £3.95. Die Gestalt Jesu in den synoptischen Evangelien. By Heinrich Kahlefeld. Pp.264, Frankfurt, Verlag Josef Knecht, 1981, no price given. Following Jesus: Discipleship in the Gospel of Mark. By Ernest Best. Pp.283, Sheffield, JSOT Press, 1981, (...) £15.00, £5.95. The Origin of Paul's Gospel. By Seyoon Kim. Pp.xii, 391, Tübingen, J.C.B. Mohr, 1981, 78 DM. An die Römer. By Ernst Käsemann. Pp.xvi, 411, Tübingen, J.C.B. Mohr, 1980, 48 DM. Les Récits de Resurrection des Morts dans le Nouveau Testament. By Gerard Rochais. Pp.xv, 252, Cambridge, Cambridge University Press, 1981, £15.00. Prêtres Anciens, Prétre Nouveau selon le Nouveau Testament. By Albert Vanhoye. Pp.366, Paris Editions du Seuil, 1980, no price given. Woman in the World of Jesus. By Evelyn and Frank Stagg. Pp.292, Edinburgh, The St Andrew Press, 1981, no price given. Jesus, Man and the Church. By Karl Rahner. Pp.260, London, Darton Longman & Todd, 1981, £14.50. Jesus Lord and Savior: A Theopathic Christology and Soteriology. By William M. Thompson. Pp.ix, 287, Leominster, Fowler Wright, 1981, £7.45. God and World in Schleiermacher's ‘Dialektik’ and ‘Glaubenslehre’. Criticism and the Methodology of Dogmatics. By John E. Thiel. Pp.xiv, 239, Bern, Frankfurt and Las Vegas, Peter Lang, 1981, SF 49.50. Ministry: A Case for Change. By Edward Schillebeeckx. Pp.ix, 165, London, SCM Press, 1981, £4.95. The Sacraments: Readings in Contemporary Sacramental Theology. Edited by Michael J. Taylor. Pp.274, New York, Alba House, 1981, $7.95. Believing in the Church: The Corporate Nature of Faith. A Report by the Doctrine Commission of the Church of England. Pp.ix, 310, London, SPCK, 1981, £8.50. Confessing the Faith in the Church of England Today. By R.T. Beckwith. Pp.36, Oxford, La timer House, 1981, £1.00. A Kind of Noah's Ark? The Anglican Commitment to Comprehensiveness. By J.I. Packer. Pp.39, Oxford, Latimer House, 1981, £1.00. Reasonable Belief: A Survey of the Christian Faith. By Anthony Hanson and Richard Hanson. Pp.xii, 283, Oxford University Press, 1981, £8.50. Doctrine in the Church of England. The 1938 Report with a new introduction by G.W.H. Lampe. Pp.lx, 242, London, SPCK, 1982, £8.50. The Divine Right of the Papacy in Recent Ecumenical Theology. By J. Michael Miller. Pp.xvi, 322, Rome, Università Gregoriana Editrice, 1980, 18,000 Lire. Der heilige Geist in der Theologie von Heribert Mühlen: Versucheiner Darstellung und Würdigung. By John B. Banawiratma. Pp.ix, 310, Frankfurt and Bern: Peter D. Lang, 1981, SFr. 60.00. Standing Before God: Studies on Prayer in Scriptures and Tradition with Essays in Honor of John M. Oesterreicher. Edited by Asher Frinkel and Lawrence Frizzell. Pp.410, New York, Ktav Publishing House, 1981, $29.50. Judaism and Healing. By J. David Bleich. Pp.xiii, 199, New York, Ktav, 1981, $15.00. The Diversity of Moral Thinking. By Neil Cooper. Pp.x, 303, Oxford, Clarendon Press: Oxford University Press, 1981, £15.00. L'Homme: Sujet ou Objet? By Jacques Croteau. Pp.260, Montreal, Bellarmin: Tournai, Desclée et Cie, 1981, $15.00. The Texture of Knowledge: An Essay on Religion and Science. By James W. Jones. Pp.97, Washington, University Press of America, 1981, no price given. Cosmos and Creator. By Stanley L. Jaki. Pp.xii, 168, Edinburgh, Scottish Academic Press, 1980, £6.75. Dante, Philomythes and Philosopher: Man in the Cosmos. By Patrick Boyde. Pp.vii, 408, Cambridge, Cambridge University Press, 1981, £30.00. Dissidence et Philosophie au Mayen Âge. By E.L. Fortin. Pp.201, Montreal, Bellarmin, 1981, $12.00. The Philosophy of John Norris of Bemerton. By Richard Acworth. Pp.x, 388, Hildesheim, Georg Olms, 1979, 74 DM. Philosophy and Ideology in Hume's Political Thought. By David Miller. Pp.xii, 218, Oxford, Clarendon Press, 1981, £15.00. Hegelianism. By John Edward Toews. Pp.x, 450, Cambridge, Cambridge University Press, 1980, £25.00. One Hundred Years of Thomism. Edited by V.B. Brezik. Pp.210, Houston, Centre for Thomistic Studies, 1981, no price given. Gramsci's Political Thought: Hegemony, Consciousness and the Revolutionary Process. By J.V. Femia. Pp.xiii, 303, Oxford, Clarendon Press, 1981, £17.50. Greek and Roman Slavery. By Thomas Wiedemann. Pp.xvi, 284, London, Croom Helm, 1981, £10.95, £5.95. Prophecy and Millenarianism. Essays in Honour of Marjorie Reeves. Edited by Ann Williams. Pp.x, 355, London, Longman, 1980, £25.00. Of Prelates and Princes: A Study of the Economic and Social Position of the Tudor Episcopate. By Felicity Heal. Pp.xv, 353, Cambridge, Cambridge University Press, 1980, £17.50. Radical Religious Movements in Early Modern Europe. By Michael Mullett. Pp.xxiv, 193, London, George Allen & Unwin, 1980, £10.50. The Jesuits. By J.C.H. Aveling. Pp.390, London, Blond and Briggs, 1981, £16.95. The Beginnings of Ideology. By Donald R. Kelley. Pp.xv, 351, Cambridge, Cambridge University Press, 1981, £24.00. Utopia and the Ideal Society: A Study of English Utopian Writing 1516–1700. By J.C. Davis. Pp.x, 427, Cambridge, Cambridge University Press, 1981, £25.00. Eastern Politics of the Vatican 1917–1979. By Hansjakob Stehle. Pp.466, Athens, Ohio University Press, 1981, £16.20, £8.10. Structuralism or Criticism? By Geoffrey Strickland. Pp.viii, 209, Cambridge, Cambridge University Press, 1981, £17.50. The Call of God: The Theme of Vocation in the Poetry of Donne and Herbert. By Robert B. Shaw. Pp.xiii, 123, Cambridge, Mass., Cowley Publications, 1981, $5.00. John and Charles Wesley: Selected Prayers, Hymns, Journal Notes, Sermons, Letters and Treatises. Edited by Frank Whaling. Pp.xx, 412, London, SPCK, 1981, £8.95. The Trickster in West Africa: A Study of Mythic Irony and Sacred Delight. By Robert D. Pelton. Pp.312, Berkeley, University of California Press, 1980, £15.00. (shrink)

One of Hume's most well-known works and a masterpiece of philosophy, A Treatise of Human Nature is indubitably worth taking the time to read.

Results: We analyzed 1,402 surveys and 15 in-depth interviews. Many (32%) CL participants reported greater difficulty refilling medications and a minority (14%) reported greater difficulty accessing HIV care during the pandemic. Most (99%) Opt4Mamas participants reported no difficulty refilling medications or accessing HIV/pregnancy care. Among the CL participants, older women were less likely (aOR = 0.95, 95% CI: 0.92–0.98) and women with more children were more likely (aOR = 1.13, 95% CI: 1.00–1.28) to report difficulty refilling medications. Only 2% of (...) CL participants reported greater difficulty managing FP and most (95%) reported no change in likelihood of using FP or desire to get pregnant. Qualitative analysis revealed three major themes: (1) adverse organizational/economic implications of the pandemic, (2) increased importance of pregnancy prevention during the pandemic, and (3) fear of contracting COVID-19. (shrink)

Cet article rend compte des singularités du travail nocturne et de ses temporalités via le suivi d’un projet de « micro-sieste » au sein d’un service hospitalier, dans une visée d’amélioration des conditions de récupération des professionnels de jour comme de nuit. Il s’appuie sur une étude de cas dans un service de soins fonctionnant en 12 heures, mêlant observations (de nuit et de jour) et entretiens formels et informels. Si les professionnels de jour sont peu nombreux à pratiquer la (...) « micro-sieste » telle qu’elle est proposée, c’est notamment en raison de la difficulté à prendre un temps de pause du fait des exigences et de la densité du travail, _a fortiori_ en s’absentant du service. De nuit, c’est bien plutôt le risque qu’elle empiète sur les temps disponibles pour le collectif (entraide et socialisation) qui la freine. L’article montre comment les temporalités du nocturne, les pratiques de repos, les apprentissages et les valeurs qui y sont associés, engagent et entretiennent l... (shrink)

Complex environmental problems require well-researched policies that integrate knowledge from both the natural and social sciences. Epistemic differences can impede interdisciplinary collaboration, as shown by debates between conservation biologists and anthropologists who are working to preserve biological diversity and support economic development in central Africa. Disciplinary differences with regard to 1) facts, 2) rigor, 3) causal explanation, and 4) research goals reinforce each other, such that early decisions about how to define concepts or which methods to adopt may tilt research (...) design and data interpretation toward one discipline’s epistemological framework. If one of the contributing fields imposes a solution to an epistemic problem, this sets the stage for what I call disciplinary capture. Avoiding disciplinary capture requires clear communication between collaborators, but beyond this it also requires that collaborators craft research questions and innovate research designs which are different from the inherited epistemological frameworks of contributing disciplines. (shrink)

L’alternance entre N2’s N1/N1 of N2/N2N1 est généralement expliquée en France par le recours au modèle de la grammaire métaopérationnelle, selon lequel c’est la « soudure » entre les référents de N2 et N1 qui détermine le choix de structure. Le modèle est mis à mal par l’analyse des occurrences du corpus : il est inapte à rendre compte de leur emploi, et sur un plan plus général, il ne remplit pas les principaux critères scientifiques de validité : universalité, raisonnement (...) non circulaire, réfutabilité et pouvoir de prédiction. L’article propose une autre explication de l’alternance en question, élaborée dans un cadre théorique qui rejette l’idée de l’existence systématique d’un invariant sémantique. L’hypothèse avancée est que le choix de structure, en dehors des cas de spécialisation fonctionnelle, se fait principalement selon la fonction de N2. De plus, il est suggéré que s’opère aujourd’hui une poussée du schéma N2N1 et une baisse de productivité du génitif, en cohérence avec le déclin historique du système casuel de l’anglais. (shrink)

Meinongs Leben vollzog sich in engen räumlichen Grenzen. Es scheint kaum von besonderen Höhepunkten gekennzeichnet zu sein. Als neunjähriger, im Jahre 1862, verließ er seine Geburtsstadt Lemberg und ging nach Wien, um dort die Schule zu besuchen und später deutsche Philologie und Geschichte zu studieren. Nach Abschluß einer Dissertation über Arnold von Brescia wandte er sich der Philosophie zu und habilitierte sich auf Empfehlung von Franz Brentano mit einer Arbeit über David Hume. Ein schweres Augenleiden, das sehr zeitig schon (...) zu einer fast vollständigen Blindheit führte und das er mit großem Erfindungsreichtum vor Familie, Freunden und administrativen Einrichtungen zu verbergen suchte, hat sein Leben maßgeblich bestimmt. Meinongs weitere akademische Karriere, die Beziehungen zu seiner Frau Doris, zu seinen Freunden und Studenten werden unter besonderer Berücksichtigung seiner Sehschwäche nachgezeichnet. (shrink)

Compiled by an archaeologist and philosopher of science, Science at the Frontiers: Perspectives on the History and Philosophy of Science supplements current literature in the history and philosophy of science with essays approaching the traditional problems of the field from new perspectives and highlighting disciplines usually overlooked by the canon. William H. Krieger brings together scientists from a number of disciplines to answer these questions and more in a volume appropriate for both students and academics in the field.

This memorial tribute reflects on the personal and intellectual qualities of Elizabeth Fox-Genovese (1941–2007), who was the author's teacher. Higginbotham says that her first impressions of Fox-Genovese, formed in a graduate seminar in European history at the University of Rochester in the mid-1970s, have been lasting impressions. The seminar introduced patterns of thought and behavior that proved consistent over the years, despite Fox-Genovese's several shifts in the past three decades—from Marxist to non-Marxist, historian of France to historian of antebellum Southern (...) women, feminist to nonfeminist, and religious agnostic to devout Catholic. Higginbotham discusses political theorist C. B. McPherson's idea of “possessive individualism” and its influence on Fox-Genovese's steadfast belief that individual rights derive from society (rather than innate nature) and that the concept of individualism maintains a contradictory and fraught relationship between individual and community. Her analysis and political positions often distanced her from her colleagues. But in this meditation on a brilliant mind and complex life, Higginbotham observes that Fox-Genovese never abandoned the tendency to speak openly and candidly, and thus to present herself vulnerable to the criticism of onlookers. (shrink)

Meinongs Leben vollzog sich in engen räumlichen Grenzen. Es scheint kaum von besonderen Höhepunkten gekennzeichnet zu sein. Als neunjähriger, im Jahre 1862, verließ er seine Geburtsstadt Lemberg und ging nach Wien, um dort die Schule zu besuchen und später deutsche Philologie und Geschichte zu studieren. Nach Abschluß einer Dissertation über Arnold von Brescia wandte er sich der Philosophie zu und habilitierte sich auf Empfehlung von Franz Brentano mit einer Arbeit über David Hume. Ein schweres Augenleiden, das sehr zeitig schon (...) zu einer fast vollständigen Blindheit führte und das er mit großem Erfindungsreichtum vor Familie, Freunden und administrativen Einrichtungen zu verbergen suchte, hat sein Leben maßgeblich bestimmt. Meinongs weitere akademische Karriere, die Beziehungen zu seiner Frau Doris, zu seinen Freunden und Studenten werden unter besonderer Berücksichtigung seiner Sehschwäche nachgezeichnet. (shrink)

Ce chapitre aborde l’histoire des avocats au Mexique depuis la microanalyse, c’est-à-dire pour en proposer une histoire globale à partir d’une échelle réduite et pendant la période de consolidation de ce qui était considéré comme une administration judiciaire moderne et professionnalisée, à la veille de la Révolution. Sont abordées les questions de leurs origines sociales, leur formation, la concurrence des conseillers juridiques informels, le coût de leurs services, la qualité de leurs relations, parfois houleuses, avec leurs clients. En dernière partie (...) est traité un aspect très particulier de leur histoire : le fait qu’ils constituaient le vivier d’où étaient nommés juges et notaires, violentant ainsi la constitution libérale. Pour cela, ont été mobilisées des sources judiciaires, des lettres adressées ou rédigées par l’Exécutif de l’État de Tlaxcala ainsi que quelques sources notariales. (shrink)

En tant qu’être sensible, à la fois sentant et senti, le corps ne cesse d’interroger les philosophes sur le sens et les enjeux de cette sensibilité, par laquelle chacun est toujours déjà en relation avec le monde, avec les choses, avec les autres. La relation érotique pose de façon cruciale la question de l’unité du sensible : si l’union des corps n’est pas unité, mais séparation, cette unité est-elle pour autant impensable? Où la situer? Plus fondamentalement peut-on penser l’être sensible (...) du corps à partir d’une philosophie du sujet et de ses catégories (je/tu, moi/toi, le même/l’autre)? Ou faut-il adopter un point de vue plus large, celui de l’Être qui ouvre notre corps sensible à d’autres types de corporéité (artistique, politique, historique)? C’est l’occasion de croiser et de confronter les approches d’Emmanuel Lévinas et de Maurice Merleau-Ponty, pour tenter d’éclairer l’aventure à laquelle notre corps nous convie : et si le corps avait quelque chose à nous apprendre? Et s’il renouvelait la question du sens? (shrink)

Over the last couple of decades, a call has begun to resound in a number of distinct fields of inquiry for a reattachment of form to matter, for an understanding of ‘information’ as inherently embodied, or, as Jean-Marie Lehn calls it, for a “science of informed matter.” We hear this call most clearly in chemistry, in cognitive science, in molecular computation, and in robotics—all fields looking to biological processes to ground a new epistemology. The departure from the values of a (...) more traditional epistemological culture can be seen most clearly in changing representations of biological development. Where for many years now, biological discourse has accepted a sharp distinction between information and matter, software and hardware, data and program, encoding and enactment, a new discourse has now begun to emerge in which these distinctions have little meaning. Perhaps ironically, much of this shift depends on drawing inspiration from just those biological processes which the discourse of disembodied information was intended to describe. (shrink)

This is the first edition in over a century to present David Hume’s _Enquiry Concerning Human Understanding_, _Dissertation on the Passions_, _Enquiry Concerning the Principles of Morals_, and _Natural History of Religion_ in the format he intended: collected together in a single volume. Hume has suffered a fate unusual among great philosophers. His principal philosophical work is no longer published in the form in which he intended it to be read. It has been divided into separate parts, only (...) some of which continue to be published. This volume repairs that neglect by presenting the four pieces that Hume in later life desired to "alone be regarded as containing [his] philosophical sentiments and principles" in the format he preferred, as a single volume with an organization that parallels that of his early _Treatise of Human Nature_. This edition’s introduction comments on the historical origins and evolution of the four parts and draws attention to how they mutually inform and support one another. The text is based on the first (1758) edition of Hume’s _Essays and Treatises on Several Subjects_. Notes advise the reader of the changes made in the final (1777) edition. Excerpts from the work of some of Hume’s most important contemporary critics are included as appendices. Hume’s abundant references to ancient historians, geographers, poets, and philosophers—many of them now quite obscure—are rendered accessible in this volume through extensive textual notes and a bibliography of online sources. (shrink)