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)

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)

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)

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)

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 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)

This article works in a recursive manner by using the tools of a food regime approach to reinterpret the nutrition transition that has been underway internationally for 100 years, and then describing the contributions of nutrition science to the 1st and 2nd Food Regimes and the passages between Food Regimes. The resulting history—from the ‘imperial calorie’ through the ‘protective’ vitamin to the ‘empty calorie’—illuminates a neglected dimension to food regime theorising: the role of socio-technical systems in shaping a set of (...) value relations that are central to class relations. Contestation over one such system, nutritionalisation, currently involves an ungovernable array of actors. In describing the protagonists to the system of nutritionalisation, a classic confrontation emerges between technical and lifeworld rationality. Representing the former approach are actor networks responsible for the ‘trade-in-health’ sector which produces foods and nutritional values aimed at both over-nourished and under-nourished populations. Clinging to a lifeworld rationality are ‘culture eaters’ worldwide, for whom nutrition value relations are secondary to communal and ecological relations. This dynamic appears within wealthier Asian states which are emerging as central to the trade-in-nutritional health sector while acting to protect their own customary dietary practices. (shrink)

This article works in a recursive manner by using the tools of a food regime approach to reinterpret the nutrition transition that has been underway internationally for 100 years, and then describing the contributions of nutrition science to the 1st and 2nd Food Regimes and the passages between Food Regimes. The resulting history—from the ‘imperial calorie’ through the ‘protective’ vitamin to the ‘empty calorie’—illuminates a neglected dimension to food regime theorising: the role of socio-technical systems in shaping a set of (...) value relations that are central to class relations. Contestation over one such system, nutritionalisation, currently involves an ungovernable array of actors. In describing the protagonists to the system of nutritionalisation, a classic confrontation emerges between technical and lifeworld rationality. Representing the former approach are actor networks responsible for the ‘trade-in-health’ sector which produces foods and nutritional values aimed at both over-nourished and under-nourished populations. Clinging to a lifeworld rationality are ‘culture eaters’ worldwide, for whom nutrition value relations are secondary to communal and ecological relations. This dynamic appears within wealthier Asian states which are emerging as central to the trade-in-nutritional health sector while acting to protect their own customary dietary practices. (shrink)

A good deal of concern is generated when a person with dementia wanders. One putatively easy technological remedy is to consider electronic tagging. This possibility, however, raises a dif erent set of ethical concerns. In this paper we report the results of a survey that was intended to elicit people’s views about the ethical issues surrounding the topic of tagging in dementia. There was broad agreement in response to the scenario used in the survey that electronic tagging could be an (...) ethically reasonable way to deal with wandering in people who are confused. It was seen as considerably better than locking doors as a way to maintain a person’s safety. There were, however, concerns and uncertainties about principles relating to civil liberties, stigma and dignity. And there appeared to be some weight behind the view that electronic tagging of confused people who wander requires professional involvement, the nature of which would need to be decided. population in general. (shrink)

Modern and Postmodern Cutting Edge Films closely examines a wide variety of major filmic texts that have established permanent, iconic shifts in modern and postmodern US culture and filmic practices. These films and their often visionary, trend-setting auteurs each introduced new manners of seeing that were imitated by later directors and ultimately, absorbed by popular culture itself. The primary rationale for writing this collection was quite simple: it is new and different. No anthology exists that examines the concept of the (...) cutting edge film across such a remarkably wide variety of genres and with such a diversity of theoretical approaches and subject matter. Equally important, all the contributors bring a unique voice and multi-disciplinary perspective to their respective chapters. This anthology will be of great interest to scholars from a variety of disciplines, including film studies, historical studies, and gender and genre studies. As far as possible, contributors have minimized a great deal of typical theoretical terminology so that lay readers who possess some familiarity with basic film analysis and theory can understand the text. It can be used as a classroom text in both graduate and upper-level undergraduate film classes. Modern and Postmodern Cutting Edge Films is an anthology that instructors of film theory and history can use for many years to come. Indeed, we feel that this remarkable collection of essays will itself become an indispensable, cutting edge text of film scholarship. (shrink)

The first 1000 days of life, from conception to 2 years, are a critical window for the influence of environmental exposures on the assembly of the oral microbiome, which is the precursor to dental caries (decay), one of the most prevalent microbially induced disorders worldwide. While it is known that the human microbiome is susceptible to environmental exposures, there is limited understanding of the impact of prenatal and early childhood exposures on the oral microbiome trajectory and oral health. A barrier (...) has been the lack of technology to directly measure the foetal "exposome", which includes nutritional and toxic exposures crossing the placenta. Another barrier has been the lack of statistical methods to account for the high dimensional data generated by‐omic assays. Through identifying which early life exposures influence the oral microbiome and modify oral health, these findings can be translated into interventions to reduce dental decay prevalence. (shrink)

This paper discusses a new edition of Callimachus' Aitia by Annette Harder and a monograph, Callimachus in Context, by Benjamin Acosta-Hughes and Susan Stephens. A focus is common to both works, the edition no less than the monograph, which tackles the poem on what Harder calls the micro-, macro- and meso-levels, in order, not only to establish readings, explicate Realien and clarify detail, but also to explore literary techniques, structure and the degree to which the poem reflects the society (...) and culture in which it was written. Recent interpretations have seen catalogue technique and organization as fundamental to the Aitia's poetics, and the review considers aspects of both the poem's structure and its contemporaneity – as well as the limitations of an excessively Alexandria-centric approach. (shrink)

This article questions the value of photographs of violence and suffering. Taking Nancy Scheper-Hughes and Philippe Bourgois’ anthology Violence in War and Peace (2004) as a point of departure and return, it will explore the significance of the inclusion of images of explicit violence when they readily acknowledge they risk both indifference and voyeuristic interest. Key to my analysis is the centrality of the body to the images. Scheper-Hughes and Bourgois are wary of reducing questions of violence to (...) bodily suffering, but the admission of so many images of physical violation undercuts their critique of the primacy of the physical in our accounts of violence. The use of the body as a brute signifier of violence is deeply problematic, not least because it is tied to questions of race. Ultimately, it is argued, they attempt, unconsciously, to fix the nature of violence – which they deem slippery because it is irrefutably social – in the (visualized) body. (shrink)

The legendary Greek figure Orpheus was said to have possessed magical powers capable of moving all living and inanimate things through the sound of his lyre and voice. Over time, the Orphic theme has come to indicate the power of music to unsettle, subvert, and ultimately bring down oppressive realities in order to liberate the soul and expand human life without limits. The liberating effect of music has been a particularly important theme in twentieth-century African American literature. The nine original (...) essays in Black Orpheus examines the Orphic theme in the fiction of such African American writers as Jean Toomer, Langston Hughes, Claude McKay, James Baldwin, Nathaniel Mackey, Sherley Anne Williams, Ann Petry, Ntozake Shange, Alice Walker, Gayl Jones, and Toni Morrison. The authors discussed in this volume depict music as a mystical, shamanistic, and spiritual power that can miraculously transform the realities of the soul and of the world. Here, the musician uses his or her music as a weapon to shield and protect his or her spirituality. Written by scholars of English, music, women's studies, American studies, cultural theory, and black and Africana studies, the essays in this interdisciplinary collection ultimately explore the thematic, linguistic structural presence of music in twentieth-century African American fiction. (shrink)

Men and women have always bargained for sex. In Hard Bargains, philosopher-lawyer Linda Hirshman and legal historian Jane Larson provide the first complete analysis of power in heterosexual relationships, combining an eye-opening legal history of sexual regulation with thought-provoking predictions of what the future might bring. Hirshman and Larson tell a riveting tale that spans the centuries--from early accounts of adulterers hanging from the gibbet, to the impact of the Kinsey Reports and Hugh Hefner's playboy philosophy, to the 1960s (...) judge who argued in favor of sex with eleven-year-olds. The book examines the factors that have shaped our notions of sex, from Catholic teaching to the theories of Sigmund Freud, and it explores the Supreme Court decisions of the last few decades that revolutionized the politics of sex. And Hard Bargains not only provides a deep understanding of historical and current disputes, it also offers striking predictions of what sexual bargaining will look like in the future--rape laws replaced by laws of sexual autonomy, adultery subjected to breach of contract action, fornicators responsible for each other's rent, prostitution considered an unfair labor practice. These are a few of the surprising--and surprisingly workable--solutions the authors foresee in the 21st century. Hard Bargains takes a forthright and level-headed look at all aspects of one of the biggest controversies in contemporary American society--heterosexual sex--and delivers a radically new perspective on the sexual lives of women and men. (shrink)

R.I.G. Hughes presents a series of eight philosophical essays on the theoretical practices of physics. The first two essays examine these practices as they appear in physicists' treatises (e.g. Newton's Principia and Opticks ) and journal articles (by Einstein, Bohm and Pines, Aharonov and Bohm). By treating these publications as texts, Hughes casts the philosopher of science in the role of critic. This premise guides the following 6 essays which deal with various concerns of philosophy of physics such (...) as laws, disunities, models and representation, computer simulation, explanation, and the discourse of physics. (shrink)

R.I.G Hughes offers the first detailed and accessible analysis of the Hilbert-space models used in quantum theory and explains why they are so successful.

This entirely new work guides the reader through the most basic systems of modal propositional logic up to systems of modal predicate with identity, dealing with both technical developments and discussing philosophical applications.

In this carefully researched, thought-provoking book, Geoffrey Hughes examines the trajectory of political correctness and its impact on public life.

Boredom is an affective experience that can involve pervasive feelings of meaninglessness, emptiness, restlessness, frustration, weariness and indifference, as well as the slowing down of time. An increasing focus of research in many disciplines, interest in boredom has been intensified by the recent Covid-19 pandemic, where social distancing measures have induced both a widespread loss of meaning and a significant disturbance of temporal experience. This article explores the philosophical significance of this aversive experience of ‘pandemic boredom.’ Using Heidegger’s work as (...) a unique vantage point, this article draws on survey data collected by researchers in an ongoing project titled ‘Experiences of Social Distancing During the Covid-19 Pandemic’ to give an original phenomenological interpretation of the meaninglessness and monotony of pandemic boredom. On a Heideggerian interpretation, pandemic boredom involves either a situative confrontation with relative meaninglessness that upholds our absorption in the everyday world, or an existential confrontation with absolute meaninglessness that forces us to take up the question of our existence. Arguing that boredom during the pandemic makes this distinction difficult to sustain, I consider some of the ways in which pandemic boredom might be seen to expose and then exceed the distinctive methodological limitations of Heidegger’s philosophical interpretation of boredom. (shrink)

The Emergence of Word-Meaning in Early China makes an innovative contribution to studies of language by historicizing the Chinese notion that words have "meaning" (content independent of instances of use). Rather than presuming that the concept of word-meaning had always existed, Jane Geaney explains how and why it arose in China. To account for why a normative term (yi, "duty, morality, appropriateness") came to be used for "meanings" found in dictionaries, Geaney examines interrelated patterns of word usage threading through (...) and across a wide range of genres. These patterns show that by the first millennium, as textual production exploded—and as radically different writing forms (in Buddhist sutras) were encountered—yi already functioned as an externally accessible "model" for semantic interpretation of texts and sayings. The book has far-reaching implications. Because the idea of word-meaning is fundamental to theorizing, the book illuminates not only semantic ideas and the normativity of language in Early China, but also aspects of early Chinese philosophy and intellectual history. As the internet supplants one form of media (print), thereby reducing knowledge to vast digital databases, so too, this book explains, two thousand years ago a culture that prized oral and visual balance became an "empire of the text.". (shrink)

Firms and industries increasingly subscribe to voluntary codes of conduct. These self-regulatory governance systems can be effective in establishing a more sustainable and inclusive global economy. However, these codes can also be largely symbolic, reactive measures to quell public criticism. Cross-sector alliances (between for-profit and nonprofit actors) present a learning platform for infusing participants with greater incentives to be socially responsible. They can provide multinationals new capabilities that allow them to more closely ally social responsibility with economic performance. This paper (...) examines learning facilitators in cross-sector alliances that enrich corporate understanding of stakeholder concerns. It suggests that these organizational learning experiments can translate into globally responsible practices and processes that improve the content and effectiveness of voluntary corporate codes. (shrink)

This book reconstructs Heidegger’s philosophy of time by reading his work with and against a series of key interlocutors that he nominates as being central to his own critical history of time. In doing so, it explains what makes time of such significance for Heidegger and argues that Heidegger can contribute to contemporary debates in the philosophy of time. Time is a central concern for Heidegger, yet his thinking on the subject is fragmented, making it difficult to grasp its depth, (...) complexity, and promise. Heidegger traces out a history that focuses on the conceptualisations of time put forward by Aristotle, Plotinus, Augustine, Kant, Hegel, Bergson, and Husserl—an “alternative history of time” that challenges how time has been defined and studied within both philosophy and the sciences. This book explores what happens when we take seriously Heidegger’s claim that these seven figures are essential to any understanding of time, setting out what this can tell us about existence, possibility, and philosophy as a historical discipline. Heidegger’s Alternative History of Time will appeal to scholars and advanced students working on Heidegger, phenomenology, the philosophy of time, and the history of philosophy. (shrink)

The Aesthetics of Design offers the first full treatment of design in the field of philosophical aesthetics, challenging the discipline to broaden its scope to include the quotidian objects and experiences of our everyday lives and concerns ...

I consider a number of reasons one might think we should only accept epistemic dilemmas in our normative epistemology as a last resort and argue that none of them is compelling.

In a recent article, Shaw contrasts his own supposed good behaviour, as that of a self-proclaimed “social distance warrior” with the alleged rude behaviour of one of his relatives, Jack, at social events in the former’s house in Scotland in the early stages of the COVID-19 pandemic. He does so to illustrate and support his claims that it was wrong and rude to fail to comply with the governmental advice regarding social distancing because we had a responsibility “to minimize risk” (...) and not wrong nor rude to challenge and cajole those people who failed to do so. This article shows that his claims are contestable. It suggests that his own behaviour was no better than Jack’s. (shrink)

Pragmatism is a philosophical movement developed near the turn of the century in the of several prominent American philosophers, most notably, Charles Sanders Peirce, William James, and John Dewey. Although many contemporary analytic philosophers never studied American Philosophy in graduate schoo l, analytic philosophy has been significantly shaped by philosophers strongly influenced by that tradition, most especially W. V. Quine, Donald Davidson, Hilary Putnam, and Richard Rorty. Like other philosophical movements, it developed in response to the then-dominant philosophical wisdom. What (...) unified pragmatism was its rejection of certain epistemological assumptions about the nature of truth, objectivity, and rationality. The rejection of these assumptions springs from the pragmatist's belief that practice is primary in philosophy. Meaningful inquiry originates in practice. Theorizing is valuable, for sure, but its value arises practice, is informed by practice, and, its proper aim is to clarify, coordinate, and inform practice. Theorizing divorced practice is useless. Pragmatism is at once both familiar and radical. Familiar in that it often begins with rather ordinary views; radical in that it often sees in those views insights that philosophers and lay people miss or misunderstand. A pragmatic ethic employs criteria without being criterial. It is objective without being absolutist. It acknowledges that ethical judgements are relative, without being relativistic. And it tolerates - indeed, welcomes some moral differences, without being irresolute. Precisely what each of these means, and why pragmatists hold them, emerges throughout this paper. I begin with the first since it sets the stage for introducing other pivotal pragmatic ideas. Ethical theorizing begins when we think about how we ought to live. Many people assume that means we must look for moral criteria: some list of rules or principles whereby we can distinguish good from bad and right wrong, or a list of virtues we try to inculcate.. (shrink)

The challenge this book addresses is to demonstrate how, in teaching content knowledge, the development of intellectual and moral dispositions as virtues is not merely a good idea, or peripheral to that content, but deeply embedded in the logic of searching for knowledge and truth. It offers a powerful example of how philosophy of education can be brought to bear on real problems of educational research and practice – pointing the reader to re-envision what it means to educate children by (...) developing the person, instead of simply knowledge and skills. Connected intimately to the practice of teaching and teacher education, the book sets forth an alternative theory of education where the developing person is at the center of education set in a moral space and a political order. To this end, a framework of public and personal knowledge forms the content, to which personal dispositions are integral, not peripheral. The book’s pedagogy is invitational, welcoming its readers as companions in inquiry and thought about the moral aspects of what we teach as knowledge. (shrink)

I argue that evidentialism should be rejected because it cannot be reconciled with empirical work on bias in cognitive and social psychology.

An attempt to bring some of the major issues and debates in the philosophy of social research up-to-date. There is a new chapter on the philosophy of science, the conclusion has been rewritten and other chapters have been updated.

This course book serves an undergraduate course in introduction to legal reasoning. It is designed to initiate students in the legal methods of case law analysis and statutory interpretation, prompting students to take a critical distance from the wielding of the methods. It helps students acquire or refine the techniques of close reading, analogizing, distinguishing, positing related fact patterns, and criticizing judicial and legislative exposition and logic.

Aristotle's _Nicomachean Ethics_ is one of the most important texts in western philosophy, and arguably the most influential text on contemporary moral theory. This _GuideBook_ introduces and assesses: * Aristotle's life and the background to the _Nicomachean Ethics_ * The ideas and text of the _Nicomachean Ethics_ * Aristotle's central role in philosophy and his continuing contribution to our ethical thought.

The Oxford Handbook of Practical Ethics is a lively and authoritative guide to current thought about ethical issues in all areas of human activity--personal, medical, sexual, social, political, judicial, and international, from the natural world to the world of business. Twenty-eight topics are covered in specially written surveys by leading figures in their fields: each gives an authoritative map of the ethical terrain, explaining how the debate has developed in recent years, engaging critically with the most notable work in the (...) area, and pointing directions for future work. The Handbook will be essential reading, and a fascinating resource of ideas and information, for academics and students across a wide range of disciplines. (shrink)

Ducks lay eggs' is a true sentence, and `ducks are female' is a false one. Similarly, `mosquitoes carry the West Nile virus' is obviously true, whereas `mosquitoes don't carry the West Nile virus' is patently false. This is so despite the egg-laying ducks' being a subset of the female ones and despite the number of mosquitoes that don't carry the virus being ninety-nine times the number that do. Puzzling facts such as these have made generic sentences defy adequate semantic treatment. (...) However complex the truth conditions of generics appear to be, though, young children grasp generics more quickly and readily than seemingly simpler quantifiers such as `all' and `some'. I present an account of generics that not only illuminates the strange truth conditions of generics, but also explains how young children find them so comparatively easy to acquire. I then argue that generics give voice to our most cognitively primitive generalizations and that this hypothesis accounts for a variety of facts ranging from acquisition patterns to cross-linguistic data concerning the phonological articulation of operators. I go on to develop an account of the nature of these cognitively fundamental generalizations and argue that this account explains the strange truth-conditional behavior of generics. (shrink)