How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This paper describes the establishment of a research ethics committee in a business school within a university in Ireland. Many of the procedural issues encountered by the Kemmy Business School REC with respect to its modus operandi are outlined. The difficulties faced by business school RECs arising from the need to simultaneously accommodate both academic and corporate stakeholders are discussed in the context of the ethicality of research carried out in the business domain. The experiences of the authors, both of (...) whom have served as respective chairpersons of the Kemmy Business School REC since its inception, inform the discussion. Given the dearth in the literature on research ethics in a business school context, the objective of this paper is to outline the experiences of one business school REC with respect to how it operates in order to assist other committees through the establishment phase and beyond. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

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)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vacabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it. Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury (...) trials, and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre. Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inatriculate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. About the Author: Elaine Scarry is Associate Professor of English at the University of Pennsylvania. (shrink)

Introduction: Losing our heads -- Kristeva and Benjamin: melancholy and the allegorical imagination -- Kenotic art: negativity, iconoclasm, inscription -- To be and remain foreign: tarrying with l'inquietante etrangete alongside Arendt -- And Kafka -- Sublimating maman: experience, time, and the re-erotization of existence in -- Kristeva's reading of Marcel Proust -- The "Orestes Complex": thinking hatred, forgiveness, Greek tragedy, and the -- Cinema of the "thought specular" with Hegel, Freud, and Klein -- Conclusion: forging a/head.

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vocabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it.Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury trials, (...) and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre.Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inarticulate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. (shrink)

A unique and controversial study of Nietzsche's philosophy in relation to Kantian methodologies.

Assesses Irish republicanism's strategic process of moderation, from violence to peace and power.

"--J.M.Coetzee "Here is a writer almost magically summoning up the world through words and ideas, in a new way, and so guiding the reader, lovingly, to receive the treasures and accept the pleasures of this book as naturally as breathing.

French post-Marxist theory and Gauchet's model of critique -- French post-Marxist theory and the political : Gauchet and religion -- Gauchet and the genesis of modern society -- The legacy of French sociology and anthropology : Gauchet and the question of the post-secular -- The crisis of European democracy : the neo-liberal ideology and political radicalization.

Does science have a place when it comes to making public policy? The answer might not be as simple as many people think. Ideally, scientists discover facts, and those facts inform policy. But policy undermines the open-ended nature of scientific inquiry, and scientists end up representing an agenda rather than presenting objective truths to be used to make decisions that impact the public. Through a variety of perspectives, this volume explores who wins and who loses when science and politics mix.

Perceptions of Medieval Manuscripts takes as its starting point an understanding that a medieval book is a whole object at every point of its long history. As such, medieval books can be studied most profitably in a holistic manner as objects-in-the-world. This means readers might profitably account for all aspects of the manuscript in their observations, from the main texts that dominate the codex to the marginal notes, glosses, names, and interventions made through time. This holistic approach allows us to (...) tell the story of the book's life from the moment of its production to its use, collection, breaking-up, and digitization--all aspects of what can be termed 'dynamic architextuality'. The ten chapters include detailed readings of texts that explain the processes of manuscript manufacture and writing, taking in invisible components of the book that show the joy and delight clearly felt by producers and consumers. Chapters investigate the filling of manuscripts' blank spaces, presenting some texts never examined before, and assessing how books were conceived and understood to function. Manuscripts' heft and solidness can be seen, too, in the depictions of miniature books in medieval illustrations. Early manuscripts thus become archives and witnesses to individual and collective memories, best read as 'relics of existence', as Maurice Merleau-Ponty describes things. As such, it is urgent that practices fragmenting the manuscript through book-breaking or digital display are understood in the context of the book's wholeness. Readers of this study will find chapters on multiple aspects of medieval bookness in the distant past, the present, and in the assurance of the future continuity of this most fascinating of cultural artefacts. (shrink)

Background: Moral distress is an important and well-studied phenomenon among nurses and other healthcare providers, yet the conceptualization of parental moral distress remains unclear. Objective: The objective of this dimensional analysis was to describe the nature of family moral distress in serious pediatric illness. Design and methods: A dimensional analysis of articles retrieved from a librarian-assisted systematic review of Scopus, CINAHL, and PsychInfo was conducted, focusing on how children, parents, other family members, and healthcare providers describe parental moral distress, both (...) explicitly through writings on parental moral experience and implicitly through writings on parental involvement in distressing aspects of the child’s serious illness. Ethical considerations: To promote child and family best interest and minimize harm, a nuanced understanding of the moral, existential, emotional, and spiritual impact of serious pediatric illness is needed. The cases used in this dimensional analysis come from the first author’s IRB approved study at the Children’s Hospital of Philadelphia and subsequent published studies; or have been adapted from the literature and the authors’ clinical experiences. Findings: Three dimensions emerged from the literature surrounding parent moral distress: an intrapersonal dimension, an interpersonal dimension, and a spiritual/existential dimension. The overarching theme is that parents experience relational solace and distress because of the impact of their child’s illness on relationships with themselves, their children, family, healthcare providers, their surrounding communities, and society. Discussion: Elucidating this concept can help nurses and other professionals understand, mitigate, or eliminate antecedents to parental moral distress. We discuss how this model can facilitate future empirical and conceptual bioethics research, as well as inform the manner in which healthcare providers engage, collaborate with, and care for families during serious pediatric illness. Conclusion: Parent moral distress is an important and complex phenomenon that requires further theoretical and empirical investigation. We provide an integrated definition and dimensional schematic model that may serve as a starting point for future research and dialogue. (shrink)

Some self-knowledge must be arrived at by the subject herself, rather than being transmitted by another’s testimony. Yet in many cases the subject interacts with an expert in part because she is likely to have the relevant knowledge of their mind. This raises a question: what is the expert’s knowledge like that there are barriers to simply transmitting it by testimony? I argue that the expert’s knowledge is, in some circumstances, proleptic, referring to attitudes the subject would hold were she (...) to reflect in certain ways. The expert’s knowledge cannot be transmitted by testimony because self-knowledge cannot be proleptic. (shrink)

This volume offers an English translation of John of St. Thomas's Cursus theologicus I, question I, disputation 2. In this particular text, the Dominican master raises questions concerning the scientific status and nature of theology. At issue, here, are a number of factors: namely, Christianity's continual coming to terms with the "Third Entry" of Aristotelian thought into Western Christian intellectual culture - specifically the Aristotelian notion of 'science' and sacra doctrina's satisfaction of those requirements - the Thomistic-commentary tradition, and the (...) larger backdrop of the Iberian Peninsula's flourishing "Second Scholasticism." In this latter context, John of St. Thomas applies the theological principles of Thomas Aquinas to the Scholastic disputes preoccupying Thomist, Franciscan, and Jesuit theologians, such as Cajetan, Bañez, Luis de Molina, Vazquez, Suárez - to name only a few - in a tour de force of theological thinking throughout the entire period of Scholasticism. In the process - and not insignificantly - the status quaestionis of theology's scientific character is clearly framed and answered according to John's satisfaction. Key to John of St. Thomas's resolution of the question is his understanding of the continuity of the power of human reason with the super-intelligibility of divine revelation spelled out in terms of what he calls "virtual revelation." This text presented in this volume is a quintessential example of the deep and abiding harmony that flourished between faith and reason as well as grace and nature within the golden era of Baroque Scholasticism. (shrink)

_This practical and forward-focused book presents a framework that uses social infrastructure to produce effective and inclusive professional development options in education._ Although technology has increased our capacity for social networking both in the digital space and face-to-face, Kira J. Baker-Doyle contends that most professional development opportunities for educators are still fundamentally asocial. She calls for the adoption of humanizing network practices to create meaningful continuing education experiences that leverage the collective knowledge, expertise, and social capital of educators to (...) spark educational change. Baker-Doyle shows how the critical network literacy (CNL) framework overlays critical theory, multiliteracies theory, and social network theory in a way that encourages critical reflection and collaboration among participants. She draws from sources including empirical studies of teacher educators and teacher activists, meta-analytical studies of social network research in education, and professional experience with collective organizing efforts, to detail the many benefits of cultivating CNL in educational spaces. Baker-Doyle provides evidence of how the framework’s practices and protocols can increase transparency, improve representation, and incorporate affirming and restorative discourse. Her work demonstrates how CNL helps create environments that honor teachers’ social identities, their social networks, and the broader social context in which they work. This thought-provoking book is filled with exercises that reinforce social competencies, questions that prompt dialogue and understanding, and real-world examples that underscore the framework's relevance to key educational practices. The generous guidance offered in _Critical Network Literacy_ can be used as a launching point to promote innovation and leadership in teaching. (shrink)

This chapter contains sections titled: Introduction The Dissertation Proposal Shift to the Critique of Teleology Kant's Organicism and Critique of Teleological Judgment Goethe's Aesthetic Philosophy of Nature Multiple Purposivenesses Individuation Rationality and Purposiveness The Legacy of the Dissertation Project in Nietzsche's Later Work.

Much has been said about intuitionistic and classical logical systems since Gentzen’s seminal work. Recently, Prawitz and others have been discussing how to put together Gentzen’s systems for classical and intuitionistic logic in a single unified system. We call Prawitz’ proposal the Ecumenical System, following the terminology introduced by Pereira and Rodriguez. In this work we present an Ecumenical sequent calculus, as opposed to the original natural deduction version, and state some proof theoretical properties of the system. We reason that (...) sequent calculi are more amenable to extensive investigation using the tools of proof theory, such as cut-elimination and rule invertibility, hence allowing a full analysis of the notion of Ecumenical entailment. We then present some extensions of the Ecumenical sequent system and show that interesting systems arise when restricting such calculi to specific fragments. This approach of a unified system enabling both classical and intuitionistic features sheds some light not only on the logics themselves, but also on their semantical interpretations as well as on the proof theoretical properties that can arise from combining logical systems. (shrink)

"--Robert Fagles, translator of Homer's "Iliad" "I finished "Dreaming by the Book" feeling that fundamental aspects of the nature of consciousness had been peeled open and exposed to view."--Stephen M. Kosslyn, author of "Image and Brain".

Just Business provides the first comprehensive, reasoned framework for resolving questions of business ethics and corporate governance. Innovative, accessible, and global in scope, its powerful Ethical Decision Model can be used to manage the ethical problems of business as they arise in all their complexity and variety. Just Business combines business realism with philosophical rigor, and demonstrates that it is not necessary to emasculate or to adulterate business for business to be ethical. The book benefits from Elaine Sternberg's extensive (...) experience as an academic philosopher, an international investment banker, and head of successful businesses. She is now Principal of a London-headquartered consultancy firm, and Research Fellow in Philosophy at the University of Leeds. (shrink)

This is the first volume on category theory for a broad philosophical readership. It is designed to show the interest and significance of category theory for a range of philosophical interests: mathematics, proof theory, computation, cognition, scientific modelling, physics, ontology, the structure of the world.

Elaine Kuzmeskus retraces historical sâeance sessions and retells firsthand accounts of spirits reaching from beyond the veil so that we, the living, can better understand what happens in these encounters and why.