"-Barbara Ehrenreich, Mother Jones "This book represents the expression of a particular feminist perspective made all the more compelling by Keller's evident commitment to and understanding of science.

In recent years, bioethics has increasingly become an international area of inquiry with major contributions being made not only in North America but also in Europe and in the Pacific Rim countries. This general observation is particularly true for research ethics. Little attention has been paid, however, to this internationalization of bioethics in general and research ethics in particular, and there are few studies comparing what has emerged in the different countries.

Restraint as an intervention in the management of acute mental distress has a long history that predates the existence of psychiatry. However, it remains a source of controversy with an ongoing debate as to its role. This article critically explores what to date has seemingly been only implicit in the debate surrounding the role of restraint: how should the concept of validity be interpreted when applied to restraint as an intervention? The practice of restraint in mental health is critically examined (...) using two post-positivist constructions of validity, the pragmatic and the psychopolitical, by means of a critical examination of the literature. The current literature provides only weak support for the pragmatic validity of restraint as an intervention and no support to date for its psychopolitical validity. Judgements regarding the validity of any intervention that is coercive must include reference to the psychopolitical dimensions of both practice and policy. (shrink)

Es gibt Gegenstände, von denen gilt, daß es dergleichen Gegenstände nicht gibt. Dieser Satz hat dem Österreicher Alexius Meinong nicht nur Berühmtheit, sondern auch vernichtende Urteile beschert. Hindern konnten sie ihn jedoch keinesfalls daran, die weltweit bekannte Schule der Grazer Gegenstandstheorie zu etablieren. Wertphilosophische, erkenntnistheoretische sowie psychologische Schriften und die Gründung des ersten experimentalpsychologischen Laboratoriums in Österreich komplettieren das Schaffen dieses Philosophen. Meinongs Lebensgeschichte ist die Verquickung der Geschichte seiner Publikationen und der akademischen Aktivitäten seiner kleinen Schule von Schülern. Platz (...) für private Belange schien in jenem Leben, das sich nahezu vier Jahrzehnte in der steiermärkischen Universitätsstadt Graz abspielte, kaum zu sein. Eine äußerst starke Sehschwäche, die Meinong vor Kollegen, Freunden und sogar seiner Frau auf ungewöhnliche Weise zu verbergen suchte, lastete schwer auf ihm. In der ersten vollständigen Biographie Meinongs zeichnet Evelyn Dölling das leidenschaftliche Ringen dieses Denkers um höchste wissenschaftliche Präzision nach. Aus der Recherche des umfangreichen Nachlaßmaterials sowie der zahlreichen Korrespondenzen (8 300 Briefe) entsteht ein Bild von Meinongs Familienleben und seinen Beziehungen zu Freunden, wie man es so bislang nicht kannte. (shrink)

The focus of this paper is the syntax of inverse scope in Hungarian, a language that largely disambiguates quantifier scope at spell-out. Inverse scope is attributed to alternate orderings of potentially large chunks of structure, but with appeal to base-generation, as opposed to nonfeature-driven movement as in Kayne 1998. The proposal is developed within mirror theory and conforms to the assumption that structures are antisymmetrical. The paper also develops a matching notion of scope in terms of featural domination, as opposed (...) to c-command, and applies it to otherwise problematic cases of pied piping. Finally, the interaction of different quantifier types is examined and the patterns are explained invoking morphological considerations on one hand and A-bar reconstruction on the other. (shrink)

Philosophers increasingly engage in practical work with other disciplines and the world at large. This volume draws together the lessons learned from this work--including philosophers' contributions to scientific research projects, consultations on matters of policy, and expertise provided to government agencies and non-profits--on how to effectively practice philosophy. Its 22 case studies are organized into five sections: I Collaboration and Communication II Policymaking and the Public Sphere III Fieldwork in the Academy IV Fieldwork in the Professions V Changing Philosophical Practice (...) Together, these essays provide a practical, how-to guide for doing philosophy in the field--how to find problems that can benefit from philosophical contributions, effectively collaborate with other professionals and community members, make fieldwork a positive part of a philosophical career, and anticipate and negotiate the sorts of unanticipated problems that crop up in direct public engagement. Key features: Gives specific advice on how to integrate philosophy with outside groups. Offers examples from working with the public and private sectors, community organizations, and academic groups. Provides lessons learned, often summarized at the end of chapters, for how to practice philosophy in the field. (shrink)

The aim of the article is to intervene in debates about the digital and, in particular, framings that imagine the digital in terms of epochal shifts or as redefining life. Instead, drawing on recent developments in digital methods, we explore the lively, productive and performative qualities of the digital by attending to the specificities of digital devices and how they interact, and sometimes compete, with older devices and their capacity to mobilize and materialize social and other relations. In doing so, (...) our aim is to explore the implications of digital devices and data for reassembling social science methods or what we call the social science apparatuses that assemble digital devices and data to ‘know’ the social and other relations. Building on recent work at CRESC on the social life of methods, we recommend a genealogical approach that is alive to the ways in which digital devices are simultaneously shaped by social worlds, and can in turn become agents that shape those worlds. This calls for attending to the specificities of digital devices themselves, how they are varied and composed of diverse socio-technical arrangements, and are enrolled in the creation of new knowledge spaces, institutions and actors. Rather than exploring what large-scale changes can be revealed and understood through the digital, we argue for explorations of how digital devices themselves are materially implicated in the production and performance of contemporary sociality. To that end we offer the following nine propositions about the implications of digital data and devices and argue that these demand rethinking the theoretical assumptions of social science methods: transactional actors; heterogeneity; visualization; continuous time; whole populations; granularity; expertise; mobile and mobilizing; and non-coherence. (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)

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)

That Cicero as a young didactic poet embraced the traditions of Hellenistic hexameter poetry is well recognized. Those traditions encompass various forms of wordplay, one of which is the acrostic. Cicero's engagement with this tradition, in the form of an unusual Greek-Latin acrostic at Aratea 317–20, prompts inquiry regarding both the use of the acrostic technique as textual commentary and Cicero's lifelong concerns regarding translation.

Among those who criticize the concept of a common refrain is that we really have no idea what futility means. For example, physicians seem to disagree on whether a treatment being futile means that it has a less than 5% chance of working or a 20% chance of working. If the concept is so unclear, then it seems a thin reed upon which to base a momentous ethical decision—namely, that the physician's judgment should be allowed to override the wishes of (...) the competent patient or the patient's duly appointed surrogate. (shrink)

In business and government, databases contain large quantities of digital transactional data (purchases made, services used, finances transferred, benefits received, licences acquired, borders crossed, tickets purchased). The data can be understood as ongoing and dynamic measurements of the activities and doings of people. In government, numerous database devices have been developed to connect such data across services to discover patterns and identify and evaluate the performance of individuals and populations. Under the UK’s New Labour government, the development of such devices (...) was part of a broader policy known as ‘joined-up thinking and government’. Analyses of this policy have typically understood joining up as an operation of adding together distributed data about subjects, which can then be used in the service of government surveillance, the database state or informational capitalism. But rather than such technical or managerialist analytics, I argue that topological analytics capture what these database devices enact and do: they materialize the ‘individuality’ of subjects in intensified, distributed and fluctuating ways and materialize and intensify a logic of what Deleuze describes as modulating controls. Through examples of UK New Labour social policy initiatives over the past decade, I argue that topological analytics can account for these as immanent rather than exceptional properties of database devices and, as such, part and parcel of a governmental logic and ontology of subjects. (shrink)

‘‘COGNITIVE ECOLOGY’’ is a fruitful model for Shakespearian studies, early modern literary and cultural history, and theatrical history more widely. Cognitive ecologies are the multidimensional contexts in which we remember, feel, think, sense, communicate, imagine, and act, often collaboratively, on the fly, and in rich ongoing interaction with our environments. Along with the anthropologist Edwin Hutchins,1 we use the term ‘‘cognitive ecology’’ to integrate a number of recent approaches to cultural cognition: we believe these approaches offer productive lines of engagement (...) with early modern literary and historical studies.2 The framework arises out of our work in extended mind and distributed cognition.3 The extended mind hypothesis arose from a post-connectionist philosophy of cognitive science. This approach was articulated in Andy Clark’s Being There: Putting Brain, Body, and World Together Again, and further developed by Susan Hurley and Mark Rowlands, among others.4 The distributed cognition approach arose independently, from work in cognitive anthropology, HCI (Human-Computer Interaction), the sociology of education and work, and science studies. The principles of distributed cognition were articulated in Hutchins’s ethnography of navigation, Cogni- tion in the Wild,5 and developed by theorists such as David Kirsh and Lucy Suchman.6 These models share an anti-individualist approach to cognition. In all these views, mental activities spread or smear across the boundaries of skull and skin to include parts of the social and material world. In remembering, decision making, and acting, whether individually or in small groups, our complex and structured activities involve many distinctive dimensions: neural, affective, kines-. (shrink)

Much has been written about data politics in the last decade, which has generated myriad concepts such as ‘surveillance capitalism’, ‘gig economy’, ‘quantified self’, ‘algorithmic governmentality’, ‘data colonialism’, ‘data subjects’ and ‘digital citizens’. Yet, it has been difficult to plot these concepts into an historical series to discern specific continuities and discontinuities since the origins of modern power in its three major forms: sovereign, disciplinary and regulatory. This article argues that the coronavirus pandemic in 2020 brought these three forms of (...) power into sharp relief but made particularly visible a fourth form of power that we name ‘sensory power’, which has been emerging since the 1980s. The article draws on early studies of power by Michel Foucault, subsequent studies on biopower and biopolitics that expanded on them, and studies in the past decade that focused on data produced from apps, devices and platforms. Yet, despite its ambition, the article is inevitably an outline of a much larger project. (shrink)

What do biologists want? If, unlike their counterparts in physics, biologists are generally wary of a grand, overarching theory, at what kinds of explanation do biologists aim? A history of the diverse and changing nature of biological explanation in a particularly charged field, "Making Sense of Life" draws our attention to the temporal, disciplinary, and cultural components of what biologists mean, and what they understand, when they propose to explain life.

The first book to be devoted to the logic behind the application of ethical theories, this collection of essays explores the question of how many different moral traditions (utilitarianism, natural rights theory, Marxism, Christian moral theology, and Kantianism among others) view the relation between theory and concrete judgments. By considering many applications of moral theory in medical ethics the authors illustrate their point.

Research on ethical issues within food systems is often human-centric. As a consequence, animal-centric policy debates where regulatory decisions about food are being made tend to be overlooked by food scholars and activists. This absence was notable in the recent debates around Australia’s animal live export industry. Using Foucault’s tools, we explore how ‘food security’ is conceptualised and governed within animal cruelty policy debates about the live export trade. The problem of food security produced in these debates shaped Indonesians as (...) ‘victims’ of food insecurity due to the nation’s inability to produce sufficient quantities of protein. This understanding of the problem reproduced the dominant framing of food security as a problem for developing countries addressed by increasing global food production. The underlying premise uncritically accepted in Australia’s debates on live export trade was that intensive animal agriculture, and Australia’s live export trade specifically, were essential to alleviating global food insecurity. Drawing on our findings, we show how dominant representations of ‘food security’, and related regulatory and technological trajectories, flourish where alliances between animal and food activists, scholarship, and movements are weak. Accordingly, we argue for agri-food scholars to take up opportunities to contribute to the policy discussions about the treatment of animals to effectively expand the kinds of problems, solutions, and strategies of resistance produced in the discourses surrounding food system issues. (shrink)

All treatments, even those labeled as supportive, have burdens as well as benefits. Patients and their surrogates have the right to finally decide whether the offered treatment's cost-benefit calculation is acceptable.

An individual's health, genetic, or environmental-exposure data, placed in an online repository, creates a valuable shared resource that can accelerate biomedical research and even open opportunities for crowd-sourcing discoveries by members of the public. But these data become “immortalized” in ways that may create lasting risk as well as benefit. Once shared on the Internet, the data are difficult or impossible to redact, and identities may be revealed by a process called data linkage, in which online data sets are matched (...) to each other. Reidentification, the process of associating an individual's name with data that were considered deidentified, poses risks such as insurance or employment discrimination, social stigma, and breach of the promises often made in informed-consent documents. At the same time, re-ID poses risks to researchers and indeed to the future of science, should re-ID end up undermining the trust and participation of potential research participants. The ethical challenges of online data sharing are heightened as so-called big data becomes an increasingly important research tool and driver of new research structures. Big data is shifting research to include large numbers of researchers and institutions as well as large numbers of participants providing diverse types of data, so the participants’ consent relationship is no longer with a person or even a research institution. In addition, consent is further transformed because big data analysis often begins with descriptive inquiry and generation of a hypothesis, and the research questions cannot be clearly defined at the outset and may be unforeseeable over the long term. In this article, we consider how expanded data sharing poses new challenges, illustrated by genomics and the transition to new models of consent. We draw on the experiences of participants in an open data platform—the Personal Genome Project—to allow study participants to contribute their voices to inform ethical consent practices and protocol reviews for big-data research. (shrink)

The human labor and animal inputs required to manufacture meat products are kept physically and symbolically distanced from the consumer. Recently however, meatpacking plants received significant news media attention when they emerged as hotpots for COVID-19 — threatening workers’ health, requiring plants to slow production, and forcing farmers to euthanize livestock. In light of these disruptions, this research asks: how did news media frame the impact of COVID-19 on the meat industry, and to what extent is a process of _defetishization_ (...) observed? Examining a sample of 230 news articles from coverage of US meatpacking plants and COVID-19 in 2020, I find that news media largely attributes the cause for the spread of COVID-19 in meatpacking plants to the history of exploitative working conditions and business practices of the meat industry. By contrast, the solutions offered to address these problems aim at alleviating the immediate obstacles posed by the pandemic and returning to, rather than challenging, the status quo. These short-run solutions for complex issues demonstrate the constraints in imagining alternatives to a problem rooted in capitalism. Furthermore, my analysis shows that animals are only made visible in the production process when their bodies become a waste product. (shrink)

Distinguishing intentional behavior from accidental behavior is a crucial component of social cognition and a major developmental achievement. It has often been assumed that developmental changes in intentional reasoning result from a gradual sophistication in the ability to discern intentions in action. We take issue with this notion, demonstrating that data from cognitive, developmental, and social psychology are more consistent with the hypothesis that it is instead a gradual sophistication in the ability to understand accidents that drives developmental change.

We argue that the wild release of genetically modified organisms can be justified as a way of preserving species and ecosystems. We look at the case of a genetically modified American chestnut that is currently undergoing regulatory review. Because American chestnuts are functionally extinct, a genetically modified replacement has significant conservation value. In addition, many of the arguments used against GMOs, especially GMO crops, do not hold for American chestnut trees. Finally, we show how GMOs such as the American chestnut (...) support a reorientation of conservation values away from restoration as it has historically been interpreted, and toward an alternative framework known as rewilding. (shrink)

In _Beyond Prejudice_, Evelyn B. Pluhar defends the view that any sentient conative being—one capable of caring about what happens to him or herself—is morally significant, a view that supports the moral status and rights of many nonhuman animals. Confronting traditional and contemporary philosophical arguments, she offers in clear and accessible fashion a thorough examination of theories of moral significance while decisively demonstrating the flaws in the arguments of those who would avoid attributing moral rights to nonhumans. Exposing the (...) traditional view—which restricts the moral realm to autonomous, fully fledged "persons"—as having horrific implications for the treatment of many humans, Pluhar goes on to argue positively that sentient individuals of any species are no less morally significant than the most automomous human. Her position provides the ultimate justification that is missing from previous defenses of the moral status of nonhuman animals. In the process of advancing her position, Pluhar discusses the implications of determining moral significance for children and "abnormal" humans as well as its relevance to population policies, the raising of animals for food or product testing, decisions on hunting and euthanasia, and the treatment of companion animals. In addition, the author scrutinizes recent assertions by environmental ethicists that all living things or that natural objects and ecosystems be considered highly morally significant. This powerful book of moral theory challenges all defenders of the moral status quo—which decrees that animals decidedly do not count—to reevaluate their convictions. (shrink)

The Patient Self Determination Act of 1991 brought much needed attention to the importance of advance care planning and surrogate decision-making. The purpose of this law is to ensure that a patient’s preferences for medical care are recognized and promoted, even if the patient loses decision-making capacity. In general, patients are presumed to have DMC. A patient’s DMC may come under question when distortions in thinking and understanding due to illness, delirium, depression or other psychiatric symptoms are identified or suspected. (...) Physicians and other healthcare professionals working in hospital settings where medical illness is frequently comorbid with depression, adjustment disorders, demoralization and suicidal ideation, can expect to encounter ethical tension when medically sick patients who are also depressed or suicidal request do not resuscitate orders. (shrink)

In this paper, I defend the view that the identity of indiscernibles could serve as an adequate basis for a general theory of identity. I then show how a theory of essentialism forces one to modify that general theory. In light of both the original and modified theory, I offer a new resolution of some of the classical and contemporary problems of personal identity.

Tversky and Koehler's support theory attempts to explain why probability judgments are affected by the manner in which formally similar events are described. Support theory suggests that as the explicitness of a description increases, an event will be judged to be more likely. In the present experiment, experienced decision-makers from large, international accounting firms were given case-specific information about an audit client and asked to provide a series of judgments regarding the perceived likelihood of events. Unpacking a hypothesis into four (...) formally equivalent hypotheses more than doubled its perceived likelihood. These results are largely consistent with support theory, extending its generalizability to applied contexts involving business professionals. Further, the paper finds that task-specific factors, a previously untested area, can also affect support theory interpretations. (shrink)

Première rencontre avec Daniel Charles dans une 104 jaune en route vers les Treilles, le vaste domaine de la fondation Schlumberger qui égrène ses pins, ses oliviers et ses chênes rouvres sur trois collines du Haut-Var et où Jacqueline Ollier, directrice du centre Interspace, organisait un colloque sur le silence en juin 1984. J’y venais avec une image rythmique d’Éloges de Saint-John Perse : « – ô spondée du silence étiré sur ses longues! » et une métaphore croisée d’Anabase : (...) « je sais la... (shrink)

Il s’agit d’étudier dans ce volume non pas juste une classe de mots, mais une fonction, qui a fait l’objet de grandes divergences théoriques quant à ses délimitations, sa définition exacte, et dont le concept même n’est pas utilisé par toutes les écoles de linguistique. Le but de ce volume est de faire le point sur les facteurs de divergence, sur les concepts limitatifs ou concurrents à celui de détermination, afin de voir si certaines...

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)

ObjectiveA high prevalence of authorship problems can have a severe impact on the integrity of the research process. We evaluated the authorship practices of clinicians from the same university hospital in 2019 to compare them with our 2003 data and to find out if the practices had changed.MethodsPractitioners were randomly selected from the hospital database. The telephone interviews were conducted by a single researcher using a simplified interview guide compared with the one used in 2003. The doctors were informed that (...) their answers would be aggregated without the possibility of identifying the respondents. During the interviews, the researcher ticked the boxes with the answers on a paper file.ResultsWe interviewed 26 clinicians from various medical specialties. They were unfamiliar with the ICMJE criteria for writing medical articles and felt that these criteria were not well met in general. With regard to ways of reducing the practice of honorary authors, the participants clearly felt that asking for a signature was hypocritical and of little use. The ghost authors were well known; this practice was considered as rather rare. The ‘publish or perish’ has always been cited as being responsible for bad practices. We compared these results with those observed in 2003 and no improvement has been observed in the past 15 years.ConclusionFor the second time in France, within a 15-year interval, we have shown that the ICMJE criteria were ignored and that honorary authorship was frequent. (shrink)

My aim in this dissertation is threefold. First I explore Cassirer's thesis that all human expression and representation is symbolic. Human life unfolds in the interplay of physical necessity and self-determination. In life we continually integrate and balance material and non-material components. The symbolic function is the vehicle whereby we interweave these two dimensions. To accomplish this task and to show why human expression and representation is symbolic, I trace Cassirer's conception of the symbolic function to Kant's distinction between symbols (...) and schemata. I then develop Cassirer's deviation from Kant, which led to his own formulation of the concept of the symbolic function and his views on objectifying experience. ;The second aim of this work addresses the implications of the symbolic function for objectifying human experience. Though objects may indeed exist independently of us, we cannot express or represent what there is independently of our human modes of expression--our symbolic forms. Objects are never presented directly but are always known indirectly through some form of expression. This constraint stems from our nature as human subjects and is therefore "subjectively necessary" for objectifying human experience. This implies that truth as well as beauty cannot be addressed independently of the modality through which it is expressed and represented. ;Finally, I have one more aim in view. Cassirer was a "cultural activist" who grappled with the source of the creative human potential. Far too often in contemporary times we impose psychic and spiritual binds on ourselves that stifle our creative imagination and reduce us to the level of material objects. Cassirer speaks to the productive activity of the human imagination which can function through any modality to combat the spiritual vacuum of contemporary culture. This source of creative freedom does not hover in an abstract realm oblivious to the irrational tendencies of human beings, but is grounded in the materials of daily life. It enables us to objectify human experience through any form of expression by means of the symbolic function. (shrink)

Academic philosophy constructs theoretical resources for understanding society by refining reasoning tools, categorizing experience, studying what is valuable and why, and reflecting on knowledge itself. Public philosophy serves a social function by bringing philosophical methods, expertise, and insights to bear on concrete issues, in concrete situations, and in dialogue with actual stakeholders. Public philosophers rarely achieve the cultural prominence of public intellectuals and often have different and more local goals than the political influence typically ascribed to public intellectuals. The chapter (...) examines the specific activities and roles that philosophers play in various public contexts when they construct and evaluate arguments. These six strategies demonstrate the range of philosophy's public value. The strategies, or functions, are classification, criticism, translation, expansion, normativity, and reflection. Philosophers have different ways of engaging in public‐facing activities, and public philosophy can play different roles in an academic career. Public philosophy responds to the changing role of the university and academic research. (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)

Field philosophy is a method of philosophical practice. As such, it is open or neutral with regard to topic and content, to the social location of collaborators, and to the type of outcome or produ...