This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)
Edmund Husserl (1859-1938) was one of the most influential philosophers of the Twentieth Century. Founder of the phenomenology movement, his thinking influenced Heidegger, Sartre, Merleau-Ponty and Derrida. In this stimulating introduction, David Woodruff Smith introduces the whole of Husserl's thought, demonstrating his influence on philosophy of mind and language, on ontology and epistemology, and on philosophy of logic, mathematics and science. Starting with an overview of Husserl's life and works, and his place in Twentieth century philosophy and in (...) Western philosophy as a whole, David Woodruff Smith introduces Husserl's concept of phenomenology, explaining his influential theories of intentionality, objectivity and subjectivity. In subsequent chapters he covers Husserl's logic, metaphysics, realism and transcendental idealism, and epistemology. Finally, he assesses the significance and implications of Husserl's work for contemporary philosophy of mind and cognitive science. Including a timeline, glossary and extensive suggestions for further reading, Husserl will be essential reading for anyone interested in Husserl, phenomenology and Twentieth century philosophy. (shrink)
Considered the most original thinker in the Italian philosophical tradition, Giambattista Vico has been the object of much scholarly attention but little consensus. In this new interpretation, David L. Marshall examines the entirety of Vico's oeuvre and situates him in the political context of early modern Naples. He demonstrates Vico's significance as a theorist who adapted the discipline of rhetoric to modern conditions. Marshall presents Vico's work as an effort to resolve a contradiction. As a professor of (...) rhetoric at the University of Naples, Vico had a deep investment in the explanatory power of classical rhetorical thought, especially that of Aristotle, Cicero, and Quintilian. Yet as a historian of the failure of Naples as a self-determining political community, he had no illusions about the possibility or worth of democratic and republican systems of government in the post-classical world. As Marshall demonstrates, by jettisoning the assumption that rhetoric only illuminates direct, face-to-face interactions between orator and auditor, Vico reinvented rhetoric for a modern world in which the Greek polis and the Roman res publica are no longer paradigmatic for political thought. (shrink)
Norman Kemp Smith's The Philosophy of David Hume continues to be unsurpassed in its comprehensive coverage of the ideas and issues of Hume's Treatise. Now, after years of waiting, this currently out-of-print and highly sought-after classic is being re-issued. This ground-breaking book has long been regarded as a classic study by scholars in the field, yet a new introduction by Don Garrett places the book in its contemporary context, showing Humes's continuing importance in the field.
My own philosophical interests led me to investigate the letter which Smith submitted to The Times, along with eighteen other signatures from renowned philosophers, each objecting to the honorary degree which Cambridge was about to award Jacques Derrida. While Smith's letter has been esteemed for sober defense of philosophy, it has also been viewed as rather notorious by Derrida and postmodern sympathizers. After having contacted Smith at the State University of New York at Buffalo, we agreed to (...) meet and discuss the matter in more detail. What follows are my inquiries, and his account, of his letter to The Times letters page, 9 May, 1992. (shrink)
When Adam Smith published his celebrated writings on economics and moral philosophy he famously referred to the operation of an invisible hand. Adam Smith's Political Philosophy makes visible the invisible hand by examining its significance in Smith's political philosophy and relating it to similar concepts used by other philosophers, revealing a distinctive approach to social theory that stresses the significance of the unintended consequences of human action. This book introduces greater conceptual clarity to the discussion of the (...) invisible hand and the related concept of unintended order in the work of Smith and in political theory more generally. By examining the application of spontaneous order ideas in the work of Smith, Hume, Hayek and Popper, Adam Smith's Political Philosophy traces similarities in approach and from these builds a conceptual, composite model of an invisible hand argument. While setting out a clear model of the idea of spontaneous order the book also builds the case for using the idea of spontaneous order as an explanatory social theory, with chapters on its application in the fields of science, moral philosophy, law and government. (shrink)
John E. Smith has contributed to contemporary philosophy in primarily four distinct capacities; first, as a philosopher of religion and God; second, as an indefatigable defender of philosophical reflection in its classical sense ( a sense inclusive of, but not limited to, metaphysics); third, as a participant in the reconstruction of experience and reason so boldly inaugurated by Hegel then redically transformed by the classical American pragmatists, and significantly augmented by such thinkers as Josiah Royce, william Earnest Hocking, and (...) Alfred North Whitehead; fourth, as an interpreter of philosophical texts and traditions (Kant, Hegel, and Nietzsche no less than Charles Peirce, WIlliam James and John Dewey; German idealism as well as American; the Augustinian tradition no less than the pragmatic). Reason, Experience, and God provides an important and comprehensive look at the work of John E. Smith by collected essays which each address aspects of his life-long work. A response by John E. Smith himself draws a line of continuity between the pieces. (shrink)
LO : John L. Bell, David DeVidi and Graham Solomon, Logical Options, Broadview Press, 2001. ILF : Peter Smith, Introduction to Formal Logic, CUP 2003. LFP : Ted Sider, Logic for Philosophy, OUP forthcoming: draft available at http://tedsider.org/books/lfp/lfp.pdf.
Do mountains exist? The answer to this question is surely: yes. In fact, ‘mountain’ is the example of a kind of geographic feature or thing most commonly cited by English speakers (Mark, et al., 1999; Smith and Mark 2001), and this result may hold across many languages and cultures. But whether they are considered as individuals (tokens) or as kinds (types), mountains do not exist in quite the same unequivocal sense as do such prototypical everyday objects as chairs or (...) people. (shrink)
Eleven obituaries of recently deceased Fellows of the British Academy: Isaiah Berlin; Christopher Hill; Rodney Hilton; Keith Hopkins; Peter Laslett; Geoffrey Marshall; John Roskell; Isaac Schapera; Ben Segal; John Cyril Smith and Richard Wollheim.
It is sometimes said that we are strangers to ourselves, bearers of internal alterity, as well as to each other. The profounder this strangeness then the greater the difficulty of giving any systematic account of it without paradox: of supposing that our obscurity to ourselves can readily be illuminated. To attempt such an account, in defiance of the paradox, is to risk knowingness: a condition which, appearing to challenge our alterity but in fact often confirming it, holds an ambiguous place (...) in the ?ethics of belief? and has largely escaped philosophical attention. Like alterity, knowingness can only be approached indirectly. Charles Dickens, in David Copperfield, is exemplary in the way he handles these themes. (shrink)
Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented (...) and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)
Cognitive categories in the geographic realm appear to manifest certain special features as contrasted with categories for objects at surveyable scales. We have argued that these features reflect specific ontological characteristics of geographic objects. This paper presents hypotheses as to the nature of the features mentioned, reviews previous empirical work on geographic categories, and presents the results of pilot experiments that used English-speaking subjects to test our hypotheses. Our experiments show geographic categories to be similar to their non-geographic counterparts in (...) the ways in which they generate instances of different relative frequencies at different levels. Other tests, however, provide preliminary evidence for the existence of important differences in subjects’ categorizations of geographic and non-geographic objects, and suggest further experimental work especially with regard to the role in cognitive categorization of different types of object-boundaries at different scales. (shrink)
The shape of the Earth's surface, its topography, is a fundamental dimension of the environment, shaping or mediating many other environmental flows or functions. But there is a major divergence in the way that topography is conceptualized in different domains. Topographic cartographers, information scientists, geomorphologists and environmental modelers typically conceptualize topographic variability as a continuous field of elevations or as some discrete approximation to such a field. Pilots, explorers, anthropologists, ecologists, hikers, and archeologists, on the other hand, typically conceptualize this (...) same variability in terms of hills and valleys, mountains and plains, barrows and trenches, that is, as (special sorts of) objects, with locations, shapes, and often names of their own. In this chapter, we sketch an approach to bridging this fundamental gap in geographic information infrastructure. (shrink)
The computational genomics community has come increasingly to rely on the methodology of creating annotations of scientific literature using terms from controlled structured vocabularies such as the Gene Ontology (GO). We here address the question of what such annotations signify and of how they are created by working biologists. Our goal is to promote a better understanding of how the results of experiments are captured in annotations in the hope that this will lead to better representations of biological reality through (...) both the annotation process and ontology development, and in more informed use of the GO resources by experimental scientists. (shrink)
Over the last thirty years there have been a number of attempts to analyse the distinction between intrinsic and extrinsic properties in terms of the facts about naturalness. This article discusses the three most influential of these attempts, each of which involve David Lewis. These are Lewis's 1983 analysis, his 1986 analysis, and his joint 1998 analysis with Rae Langton.
Philosophical work on the mind flowed in two streams through the 20th century: phenomenology and analytic philosophy. This volume aims to bring them together again, by demonstrating how work in phenomenology may lead to significant progress on problems central to current analytic research, and how analytical philosophy of mind may shed light on phenomenological concerns. Leading figures from both traditions contribute specially written essays on such central topics as consciousness, intentionality, perception, action, self-knowledge, temporal awareness, and mental content. Phenomenology and (...) Philosophy of Mind demonstrates that these different approaches to the mind should not stand in opposition to each other, but can be mutually illuminating. (shrink)
This paper explores the meaning of social justice and development in post-apartheid South Africa. It begins with social justice as a process of equalisation, presenting some evidence of the challenge and explaining the difficulty of achieving racial equality. Recognition of changes in national development strategy in the post-apartheid era, and their implications for inequality, leads to discussion of alternative development ethics, which involves reconsideration of what stands for the good life. The possibility of a combination of traditional African (...) communitarianism and the ethic of care is explored, as a basis for an alternative conception of the good. Some impediments to the realisation of such a vision are identified. (shrink)
The severe shortage of organs for transplantation and the continual reluctance of the public to voluntarily donate has prompted consideration of alternative strategies for organ procurement. This paper explores the development of market approaches for procuring human organs for transplantation and considers the social and moral implications of organ donation as both a gift of life and a commodity exchange. The problematic and paradoxical articulation of individual autonomy in relation to property rights and marketing human body parts is addressed. We (...) argue that beliefs about proprietorship over human body parts and the capacity to provide consent for organ donation are culturally constructed. We contend that the political and economic framework of biomedicine, in western and non-western nations, influences access to transplantation technology and shapes the form and development of specific market approaches. Finally, we suggest that marketing approaches for organ procurement are and will be negotiated within cultural parameters constrained by several factors: beliefs about the physical body and personhood, religious traditions, economic conditions, and the availability of technological resources. (shrink)
The paper is a set of reflections on the moral culture of modern biology built around the author’s experience as a participant observer in two university laboratories. I draw parallels between laboratory culture and organized religion and point out practical problems in conducting scientific research. The notion that good biologists must be atheists is questioned and failures of organized religion are noted. The paper concludes with a suggestion that research ethics should be rooted in laboratory practice and must include vigorous (...) principles of honesty and justice. Those are not requirements imposed from outside but internal requirements of the research community. (shrink)
Is consciousness or the subject part of the natural world or the human world? Can we write intentionality, so central in Husserl's philosophy, into Quine's system of ontological naturalism and naturalized epistemology — or into Heidegger's account of human being and existential phenomenology? The present task is to show how to do so. Anomalous monism provides a key.
Over the past century phenomenology has ably analyzed the basic structuresof consciousness as we experience it. Yet recent philosophy of mind, lookingto brain activity and computational function, has found it difficult to makeroom for the structures of subjectivity and intentionality that phenomenologyhas appraised. In order to understand consciousness as something that is bothsubjective and grounded in neural activity, we need to delve into phenomenologyand ontology. I draw a fundamental distinction in ontology among the form,appearance, and substrate of any entity. Applying (...) this three-facet ontology toconsciousness, we distinguish: the intentionality of consciousness (its form),the way we experience consciousness (its appearance, including so-called qualia),and the physical, biological, and cultural basis of consciousness (its substrate).We can thus show how these very different aspects of consciousness fit togetherin a fundamental ontology. And we can thereby define the proper domains ofphenomenology and other disciplinesthat contribute to our understanding of consciousness. (shrink)
Fifty years after the Holocaust, anti-Jewish myths and sentiments are gaining momentum in Europe, the Islamic world, the Americas, and even in Japan. Why? Does hate spring eternal? Seeking an answer to this question, I develop a seven part argument. My aim is to advance what can reasonably be called a "social constructionist" perspective on the kind of antisemitic demonology that is now gaining worldwide currency. My method is to seek clarity by evaluating varying kinds of constructionist claims. Both the (...) strengths and weaknesses of these claims are illuminating for my purposes, as I try to show in connection with writers including Philippe Lacoue- Labarthe, Elisabeth Young-Bruehl, Daniel Goldhagen, and Pierre-Andre Taguieff. My conclusion is that we can best understand antisemitism as an instance of what historian Gavin Langmuir calls "chimeria." Interpreted in the spirit of certain classic texts (by Sartre, Adorno, and Samuel), this notion offers a powerful starting point for further inquiry. To illustrate the promise of this approach, I close with an interpretation of the current, global antisemitic revival as an expression of anti-Jewish chimeria. (shrink)
Despite continuing controversies regarding the vital status of both brain-dead donors and individuals who undergo donation after circulatory death (DCD), respecting the dead donor rule (DDR) remains the standard moral framework for organ procurement. The DDR increases organ supply without jeopardizing trust in transplantation systems, reassuring society that donors will not experience harm during organ procurement. While the assumption that individuals cannot be harmed once they are dead is reasonable in the case of brain-dead protocols, we argue that the DDR (...) is not an acceptable strategy to protect donors from harm in DCD protocols. We propose a threefold alternative to justify organ procurement practices: (1) ensuring that donors are sufficiently protected from harm; (2) ensuring that they are respected through informed consent; and (3) ensuring that society is fully informed of the inherently debatable nature of any criterion to declare death. (shrink)
A phenomenology of action is outlined, analyzing the structure of volition, kinesthesis, and perception in the experience of action, and, finally, the experience of embodiment in action. The intentionality of action is contrasted with that of thought and perception in regard to the role of the body, and the relations between an action, the experience of acting, and the context of the action are specified.
Initially, Realism is related to perception and its intentionality, And perception is analyzed as a form of acquaintance, Or intuition, A direct cognitive relation to its object. Then several commitments to realism are detailed in the phenomenological content of everyday perception. At issue is internal, As opposed to external, Realism, In a sense defined. The demonstrative content of perception (i see "this object (visually before me)") contains a commitment to a causal relation between the perceptual experience and the object perceived, (...) Hence a commitment to the object's independence from the experience, Hence realism. The content of a perception typically includes as well other implicit commitments to other "conditions of the possibility" of perceptual experience. (shrink)
This collection explores the structure of consciousness and its place in the world, or inversely the structure of the world and the place of consciousness in it. Amongst the topics covered are: the phenomenological aspects of experience (inner awareness, self-awareness), dependencies between experience and the world (the role of the body in experience, the role of culturally formed background ideas) and the basic ontological categories found in the world at large (unity, state-of-affairs, connectedness, dependence and intentionality). Developing ideas drawn from (...) historical figures such as Descartes, Husserl, Aristotle, and Whitehead, the essays together demonstrate the interdependence of ontology and phenomenology and its significance for the philosophy of mind. (shrink)
This book evaluates the increasingly wide variety of intellectual resources for research methods and methodologies and investigates what constitutes good educational research. Written by a distinguished international group of philosophers of education Questions what sorts of research can usefully inform policy and practice, and what inferences can be drawn from different kinds of research Demonstrates the critical engagement of philosophers of education with the wider educational research community and illustrates the benefits that can accrue from such engagement.
This is a study of the epistemology of indexical reference, Or its foundation in the intentionality of the speaker's awareness of the referent. Where the referent is the object of the speaker's acquaintance on that occasion, The sense expressed is the generic content of that awareness. This, Indexical sense determines indexical reference, But indexical sense works by appeal to the context of the speaker's awareness of the referent. It is discussed how, By virtue of indexical sense, Indexical reference is rigid, (...) I.E. Picks out the same referent in any possible world. (shrink)
Phenomenology is the study of conscious experience from the first-person point of view. Husserl used principles of formal ontology even as he bracketed the natural-cultural world in describing our experience, and Heidegger pursued fundamental ontology in his variety of phenomenology describing our own modes of existence. I shall address the role of ontology in phenomenology, and vice versa. Our account of what exists depends on our account of what and how we experience. But, moreover, our understanding of the structure of (...) consciousness depends on our understanding of structure, basic ontological structure, and hence of the place of consciousness in the structure of the world. What makes consciousness “hard” for contemporary philosophy of mind is understanding how intentionality and subjectivity fit into the structure of the world: how phenomenology fits with ontology. (shrink)