As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...) paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test. (shrink)

In 1985 the second author showed that if there is a proper class of measurable Woodin cardinals and $V^{B1} $ and $V^{B2} $ are generic extensions of V satisfying CH then $V^{B1} $ and $V^{B2} $ agree on all $\Sigma _1^2 $ -statements. In terms of the strong logic Ω-logic this can be reformulated by saying that under the above large cardinal assumption ZFC + CH is Ω-complete for $\Sigma _1^2 $ Moreover. CH is the unique $\Sigma _1^2 $ -statement (...) with this feature in the sense that any other $\Sigma _1^2 $ -statement with this feature is Ω-equivalent to CH over ZFC. It is natural to look for other strengthenings of ZFC that have an even greater degree of Ω-completeness. For example, one can ask for recursively enumerable axioms A such that relative to large cardinal axioms ZFC + A is Ω-complete for all of third-order arithmetic. Going further, for each specifiable segment $V_\lambda $ of the universe of sets (for example, one might take $V_\lambda $ to be the least level that satisfies there is a proper class of huge cardinals), one can ask for recursively enumerable axioms A such that relative to large cardinal axioms ZFC + A is Ω-complete for the theory of $V_\lambda $ . If such theories exist, extend one another, and are unique in the sense that any other such theory B with the same level of Ω-completeness as A is actually Ω-equivalent to A over ZFC, then this would show that there is a unique Ω-complete picture of the successive fragments of the universe of sets and it would make for a very strong case for axioms complementing large cardinal axioms. In this paper we show that uniqueness must fail. In particular, we show that if there is one such theory that Ω-implies CH then there is another that Ω-implies¬CH. (shrink)

This project is based on the unique ‘Shared ethical debate’ between NHS RECs in the UK in which one research application is reviewed by several research ethics committees. This programme is now in its 6th cycle. In the fifth cycle a prison- based research project was reviewed by each of three NHS RECs that are ‘ flagged’ for such research and their debate and discussions were observed directly by one researcher who recorded the committee processes and the issues raised in (...) committee. Subsequently a focus group of REC members from all three committees was constituted to consider the ethical importance of these issues. The three RECs were consistent in both process and identifying ethical issues. The focus group formulated a basic framework that will further contribute to ensuring a consistent and balanced approach to ethical review within this area of research. (shrink)

Michael A. PetersBeijing Normal UniversityMy deepest condolences to Pepe, Dom and Marcus and to Jim’s grandchildren. Tina and I spent a lot of time at the Marshall family home, often attending dinn...

As an alternative to universalism and particularism, Intermedialities: Philosophy, Arts, Politics proposes "intermedialities" as a new model of social relations and intercultural dialogue. The concept of "intermedialities" stresses the necessity of situating debates concerning social relations in the divergent contexts of new media and avant-garde artistic practices as well as feminist, political, and philosophical analyses.

The HOD Dichotomy Theorem states that if there is an extendible cardinal, δ, then either HOD is “close” to V or HOD is “far” from V. The question is whether the future will lead to the first or the second side of the dichotomy. Is HOD “close” to V, or “far” from V? There is a program aimed at establishing the first alternative—the “close” side of the HOD Dichotomy. This is the program of inner model theory. In recent years the (...) third author has provided evidence that there is an ultimate inner model—Ultimate-L—and he has isolated a natural conjecture associated with the model—the Ultimate-L Conjecture. This conjecture implies that that the first alternative holds—HOD is “close” to V. This is the future in which pattern prevails. In this paper we introduce a very different program, one aimed at establishing the second alternative—the “far” side of the HOD Dichotomy. This is the program of large cardinals beyond choice. Kunen famously showed that if AC holds then there cannot be a Reinhardt cardinal. It has remained open whether Reinhardt cardinals are consistent in ZF alone. It turns out that there is an entire hierarchy of choiceless large cardinals of which Reinhardt cardinals are only the beginning, and, surprisingly, this hierarchy appears to be highly ordered and amenable to systematic investigation, as we shall show in this paper. The point is that if these choiceless large cardinals are consistent then the Ultimate-L Conjecture must fail. This is the future where chaos prevails. (shrink)

There has been considerable work on practical reasoning in artificial intelligence and also in philosophy. Typically, such reasoning includes premises regarding means–end relations. A clear semantics for such relations is needed in order to evaluate proposed syllogisms. In this paper, we provide a formal semantics for means–end relations, in particular for necessary and sufficient means–end relations. Our semantics includes a non-monotonic conditional operator, so that related practical reasoning is naturally defeasible. This work is primarily an exercise in conceptual analysis, aimed (...) at clarifying and eventually evaluating existing theories of practical reasoning (pending a similar analysis regarding desires, intentions and other relevant concepts). (shrink)

Praise for the First Edition: `Totally reliable... the authors have produced a book urgently needed by all those charged with introducing students to the classics... quite indispensable' - Times Higher Education Supplement This is a fully updated and expanded new edition of the successful undergraduate text. Providing a lucid examination of the pivotal theories of Marx, Durkheim and Weber, the authors submit that these figures have decisively shaped the discipline. They show how the classical apparatus is in use, even though (...) it is being directed in new ways in response to the changing character of society. Written with the needs of undergraduates in mind, the text is essential reading for students in sociology and social theory. (shrink)

The hemolysin toxin (HlyA) is secreted across both the cytoplasmic and outer membranes of pathogenic Escherichia coli and forms membrane pores in cells of the host immune system, causing cell dysfunction and death. The processes underlying the interaction of HlyA with the bacterial and mammalian cell membranes are remarkable. Secretion of HlyA occurs without a periplasmic intermediate and is directed by an uncleaved C‐terminal targetting signal and the HlyB and HlyD translocator proteins, the former being a member of a transporter (...) superfamily central to import and export of a wide range of substrates by prokaryotic and eukaryotic cells. The separate process by which HlyA is targetted to mammalian cell membranes is dependent upon fatty acylation of a non‐toxic precursor, proHlyA. This is achieved by a novel mechanism directed by the activator protein HlyC, which binds to an internal proHlyA recognition sequence and provides specificity for the transfer of fatty acid from cellular acyl carrier protein. (shrink)

Introduction Patients require an accurate knowledge about placebos and their possible effects to ensure consent for placebo-controlled clinical trials is adequately informed. However, few previous studies have explored patients’ baseline levels of understanding and knowledge about placebos. The present online survey aimed to assess knowledge about placebos among patients with a history of back pain. Design A 15-item questionnaire was constructed to measure knowledge about placebos. Additional questions assessed sociodemographic characteristics, duration and severity of back pain, and previous experience of (...) receiving placebos. Setting Participants recruited from community settings completed the study online. Results 210 participants completed the questionnaire. 86.7% had back pain in the past 6 months, 44.3% currently had back pain. 4.3% had received a placebo intervention as part of a clinical trial and 68.1% had previously read or heard information about placebos. Overall knowledge of placebos was high, with participants on average answering 12.07 of 15 questions about placebos correctly. However, few participants correctly answered questions about the nocebo effect and the impact of the colour of a placebo pill. Conclusions The findings identified key gaps in knowledge about placebos. The lack of understanding of the nocebo effect in particular has implications for the informed consent of trial participants. Research ethics committees and investigators should prioritise amending informed consent procedures to incorporate the fact that participants in the placebo arm might experience adverse side effects. (shrink)

At almost every election, Americans are inclined to say that this is the most consequential election in American history. 2020 is no exception. However, what is particularly remarkable about the No...

At almost every election, Americans are inclined to say that this is the most consequential election in American history. 2020 is no exception. However, what is particularly remarkable about the No...

Le visage est-il un phénomène simple ou complexe? Serait-il juste de le définir comme cet aspect de l’être humain qui dépasse tout effort de compréhension et de totalisation, ou bien y a-t-il d’autres caractéristiques de ce phénomène qu’il faut inclure dans toute définition ou description du visage? Le visage est un événement fondamental. Parmi les multiples manières d’approcher l’être, de se rapporter...