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 paper examines the role of clinical practitioners and clinical researchers internationally in establishing the utility of harm-reduction approaches to substance use. It thus illustrates the potential for clinicians to play a pivotal role in health promoting structural interventions based on harm-reduction goals and public health models. Popular media images of drug use as uniformly damaging, and abstinence as the only acceptable goal of treatment, threaten to distort clinical care away from a basis in evidence, which shows that some ways (...) of using drugs are far more harmful than others and that punitive approaches and insistence on total abstinence as the only goal of treatment often increases the harms of drug use rather than reducing drug use. Therefore the leadership and scientific authority of clinicians who understand the health impact of harm-reduction strategies is needed. Through a review of harm-reduction interventions in Canada, the United Kingdom, the United States, Australia, Switzerland, and the Netherlands, we identify three ways that clinicians have helped to achieve a paradigm shift from punitive approaches to harm-reduction principles in clinical care and in drug policy: through clinical research to provide data establishing the effectiveness and feasibility of harm-reduction approaches, by developing innovative clinical programmes that employ harm reduction, and thereby changing the standard of care to include routine use of these evidence-based approaches in their practices. We argue that through promotion of harm-reduction goals and methods, clinicians have unique opportunities to improve the health outcomes of vulnerable populations. (shrink)

The ability of adolescents to access safe and effective new products for HIV prevention and treatment is optimised by adolescent licensure at the same time these products are approved and marketed for adults. Many adolescent product development programmes for HIV prevention or treatment products may proceed simultaneously with adult phase III development programmes. Appropriately implemented, this strategy is not expected to delay licensure as information regarding product efficacy can often be extrapolated from adults to adolescents, and pharmacokinetic properties of drugs (...) in adolescents are expected to be similar to those in adults. Finally, adolescents enrolled in therapeutic HIV prevention and treatment research can be considered adults, based on US Food and Drug Administration regulations and the appropriate application of state law. The FDA permits local jurisdictions to apply state and local HIV/sexually transmitted infection minor treatment laws so that adolescents who are HIV-positive or at risk of contracting HIV may be enrolled in therapeutic or prevention trials without obtaining parental permission. (shrink)

This article traces the meaning of κατάλυμά and πανδοχεῖον in available Roman-Egypt papyri, the LXX, early-Jewish literature, and Greek writings to determine the meaning of πανδοχεῖον [inn] used in Luke 10:34. It is argued that a lexical study of κατάλυμά and πανδοχεῖον and available information on travel in the ancient world indicate that there is no evidence for the so-called non-commercial inns in the ancient world and that commercial inns and innkeepers, in principle, were all ‘bad’. In conclusion, the implications (...) of this understanding of πανδοχεῖον and πανδοκεύς (Lk 10:34, 35) for the possible intended meaning of the parable are discussed, a conclusion that begs further research regarding the identity of the protagonist in the parable. (shrink)

2. The equal status mentioned in Thesis 2 need not mean, "equally concrete" or "inclusive," but only, "equally real," where "real" means having a character of its own with reference to which opinions can be true or false. But becoming or process is alone fully concrete or inclusive, since if A is without becoming, and B becomes, then the togetherness of AB also becomes. A new constituent means a new totality. In this sense, becoming is the ultimate principle.

One enduring legacy of the twentieth century will be the slow, certain transformation of the world from insular civilizations to interactive societies enmeshed in global systems of electronic communication, economics, and politics. Financial news from Thailand or Brazil is often more important globally than political events in the old centers of power. Some bemoan the uncertainty and flux of all this. However, the mutual definition of the world’s societies presents an extraordinary opportunity to humanize a situation that all too quickly (...) could degenerate into a Weberian ‘iron cage’ of truly global proportions. What contribution can the world’s great philosophical traditions make toward humanity’s common task of civilizing the rise of globalization? Here the ancient concept of paideia walks upon the stage of the twenty-first century. (shrink)

One enduring legacy of the twentieth century will be the slow, certain transformation of the world from insular civilizations to interactive societies enmeshed in global systems of electronic communication, economics, and politics. Financial news from Thailand or Brazil is often more important globally than political events in the old centers of power. Some bemoan the uncertainty and flux of all this. However, the mutual definition of the world’s societies presents an extraordinary opportunity to humanize a situation that all too quickly (...) could degenerate into a Weberian ‘iron cage’ of truly global proportions. What contribution can the world’s great philosophical traditions make toward humanity’s common task of civilizing the rise of globalization? Here the ancient concept of paideia walks upon the stage of the twenty-first century. (shrink)

One enduring legacy of the twentieth century will be the slow, certain transformation of the world from insular civilizations to interactive societies enmeshed in global systems of electronic communication, economics, and politics. Financial news from Thailand or Brazil is often more important globally than political events in the old centers of power. Some bemoan the uncertainty and flux of all this. However, the mutual definition of the world’s societies presents an extraordinary opportunity to humanize a situation that all too quickly (...) could degenerate into a Weberian ‘iron cage’ of truly global proportions. What contribution can the world’s great philosophical traditions make toward humanity’s common task of civilizing the rise of globalization? Here the ancient concept of paideia walks upon the stage of the twenty-first century. (shrink)

Mossner's Life of David Hume remains the standard biography of this great thinker and writer. First published in 1954, and updated in 1980, it is now reissued in paperback in response to increased interest in Hume. E. C. Mossner was Emeritus Professor of English at the University of Texas at Austin. 'Mossner's work is a quite remarkable scholarly achievement; it will be an indispensable tool for Hume scholars and a treasure-trove of information for all students of the (...) intellectual and literary history of the eighteenth century' Richard H. Popkin in the Philological Quarterly. (shrink)

In this new edition are a detailed bibliography, index, and textual supplements, making it the perfect text for scholars and advanced students of Hume, ...

In the autumn of 1915 at Princeton, the graduate student, Charles Hendel, and the professor, Norman Kemp Smith, went for a walk. Hendel thought the time auspicious to announce his desire to write a dissertation on Rousseau. As happens not infrequently between an adviser and a student, Kemp Smith attempted to dissuade his student from his intention and advised him to look into David Hume's Dialogues Concerning Natural Religion, instead. The professor noted that a ‘deadlock’ had long existed between (...) those who thought the sceptic, Philo, spoke for Hume, and those who thought the theistic views of Cleanthes most nearly echoed Hume's true opinions on religion. Perhaps through researching the problem, Kemp Smith suggested, Hendel could ‘resolve that impasse and establish Hume's position on the religious question’. (shrink)

Contemporary commentators on Hume's essay, ‘Of miracles’ have increasingly tended to argue that Hume never intended to suggest that testimonial evidence must always be insufficient to justify belief in a miracle. This is in marked contrast to earlier commentators who interpreted Hume as intending to demonstrate that testimonial evidence is incapable in principle of ever establishing rational belief in a miracle. In this article I argue that this traditional interpretation is the correct one.

Hume's Dialogues Concerning Natural Religion are still much with us. What appears to be the definitive edition was published by Professor Norman Kemp Smith in 1935 with a learned introduction which, among other things, assembled a mass of evidence pointing to the conclusion that Philo is to be identified with Hume himself, and that Hume in the Dialogues is deliberately trying to undermine the religious hypothesis. Though these conclusions have been widely accepted, Dr. B. M. Laing, in (...) the April issue of Philosophy , strenuously attacked them in an ingenious argument based in part on his already published thesis that Hume's fundamental philosophy is not really the scepticism so long assigned him. Dr. Laing takes the opportunity in passing to indicate his sympathy with the recent position of a distinguished British poet that Voltaire, also, has been traditionally abused in the assumption that on the question of religion he wrote with his tongue in his cheek. The present examination is not designed to inquire into this new mode of making the wicked pious; nor to push the question back from the Dialogues to Hume's basic philosophy; nor to press the writer's conviction [“The Enigma of Hume,” Mind , XLV pp. 334–349] that not only is Philo to be identified as Hume, but in addition, Cleanthes as Joseph Butler, and Demea as Samuel Clarke. The present purpose is solely to indicate certain unhistorical bases of Dr. Laing's attack on the more traditional view so ably championed by Professor Norman Kemp Smith. (shrink)

This paper examines the role of clinical practitioners and clinical researchers internationally in establishing the utility of harm-reduction approaches to substance use. It thus illustrates the potential for clinicians to play a pivotal role in health promoting structural interventions based on harm-reduction goals and public health models. Popular media images of drug use as uniformly damaging, and abstinence as the only acceptable goal of treatment, threaten to distort clinical care away from a basis in evidence, which shows that some ways (...) of using drugs are far more harmful than others and that punitive approaches and insistence on total abstinence as the only goal of treatment often increases the harms of drug use rather than reducing drug use. Therefore the leadership and scientific authority of clinicians who understand the health impact of harm-reduction strategies is needed. Through a review of harm-reduction interventions in Canada, the United Kingdom, the United States, Australia, Switzerland, and the Netherlands, we identify three ways that clinicians have helped to achieve a paradigm shift from punitive approaches to harm-reduction principles in clinical care and in drug policy: through clinical research to provide data establishing the effectiveness and feasibility of harm-reduction approaches, by developing innovative clinical programmes that employ harm reduction, and thereby changing the standard of care to include routine use of these evidence-based approaches in their practices. We argue that through promotion of harm-reduction goals and methods, clinicians have unique opportunities to improve the health outcomes of vulnerable populations. (shrink)

Hume'sDialogues Concerning Natural Religion are still much with us. What appears to be the definitive edition was published by Professor Norman Kemp Smith in 1935 with a learned introduction which, among other things, assembled a mass of evidence pointing to the conclusion that Philo is to be identified with Hume himself, and that Hume in the Dialogues is deliberately trying to undermine the religious hypothesis. Though these conclusions have been widely accepted, Dr. B. M. Laing, in the (...) April issue of Philosophy, strenuously attacked them in an ingenious argument based in part on his already published thesis that Hume's fundamental philosophy is not really the scepticism so long assigned him. Dr. Laing takes the opportunity in passing to indicate his sympathy with the recent position of a distinguished British poet that Voltaire, also, has been traditionally abused in the assumption that on the question of religion he wrote with his tongue in his cheek. The present examination is not designed to inquire into this new mode of making the wicked pious; nor to push the question back from the Dialogues to Hume's basic philosophy; nor to press the writer's conviction [“The Enigma of Hume,” Mind, XLV pp. 334–349] that not only is Philo to be identified as Hume, but in addition, Cleanthes as Joseph Butler, and Demea as Samuel Clarke. The present purpose is solely to indicate certain unhistorical bases of Dr. Laing's attack on the more traditional view so ably championed by Professor Norman Kemp Smith. (shrink)

This is a review of a volume including Locke's Second Treatise, Rousseau's Social Contract, and Hume's "Of the Original Contract." The Rousseau essay is translated by Gerard Hopkins, and Ernest Baker provides an introduction to the texts.

First Published in 1980. Routledge is an imprint of Taylor & Francis, an informa company.

Of knowledge and probability: a quick tour of part 3, book 1. Of knowledge ; Of probability; and of the idea of cause and effect ; Why a cause is always necessary? ; Of the component parts of our reasonings concerning causes and effects ; Of the impressions of the senses and memory ; Of the inference from the impression to the idea ; Of the nature of the idea, or belief ; Of the causes of belief ; Of the (...) effects of other relations, and other habits ; Of the influence of belief ; Of the probability of chances ; Of the probability of causes ; Of unphilosophical probability ; Of the idea of necessary connexion ; Rules by which to judge of causes and effects ; Of the reason of animals -- Hume on unphilosophical probabilities -- Hume's skepticism with regard to reason -- Of skepticism with regard to the senses -- Of the ancient and modern philosophy -- The soul and the self -- The conclusion of book 1 -- Two openings and two closings. (shrink)