In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

Some of the authors of the essays on Chinese philosophers prefer the pin yin system of romanization for Chinese names and words, while others prefer the Wade‐Giles system. Given that both systems are in wide use today, important names and words are given in both their pin yin and Wade‐Giles formulations. The author's preference is printed first, followed by the alternative romanization within brackets.

Chantal Mouffe har altid sat spørgsmålet om sociale bevægelser i relation til spørgsmålet om demokratisering. Hendes ideer om agonistisk og radikalt demokrati har fået gennemslag i den europæiske samfundsmæssige debat, men i den sammenhæng glemmer man måske, at hun først og fremmest er engageret i en radikalisering af det liberale demokrati. I hendes nuancerede debatstil kan de mange begreber, nogle af hvilke hun selv er ophavet til, godt få læseren til at fokusere på enkelte træer, som for eksempel netop agonistisk (...) og radikalt demokrati. Dermed kan selve skoven, det liberale demokrati og dets udvikling, forsvinde ud af fokus. Det gør det imidlertid ikke i dette interview, der fandt sted i hendes hjem i Hampstead, Nordlondon, primo 2012, omtrent samtidig med, at hendes seneste bog Agonistics blev afsluttet. (shrink)

The notion of autonomy commonly employed in medical ethics literature and practices is inadequate on three fronts: it fails to properly identify nonautonomous actions and choices, it gives a false account of which features of actions and choices makes them autonomous or nonautonomous, and it provides no grounds for the moral requirement to respect autonomy. In this paper I offer a more adequate framework for how to think about autonomy, but this framework does not lend itself to the kinds of (...) practical application assumed in medical ethics. A general problem then arises: the notion of autonomy used in medical ethics is conceptually inadequate, but conceptually adequate notions of autonomy do not have the practical applications that are the central concern of medical ethics. Thus, a revision both of the view of autonomy and the practice of “respect for autonomy” are in order. (shrink)

K.E. Løgstrups monografi om Immanuel Kants erkendelsesteoretiske hovedværk 'Kritik af den rene fornuft'. Med efterskrift af Peter Aaboe Sørensen. "De metafysiske spørgsmål bliver stående; de er givet med vor fornufts naturanlæg. Måske mere end nogen anden videnskab er metafysikken lagt i os, og dens spørgsmål er alt andet end tilfældige. Man kan lige så lidt vente, at menneskets ånd helt ville opgive metafysiske undersøgelser, som man kan vente, at vi ville indstille at trække vejret for at undgå at indånde uren (...) luft. Om bogens efterskrift m.m.: "... han [Peter Aaboe Sørensen] gør det glimrende. Vi får for eksempel at vide, at bogens hovedafsnit udkom første gang så tidligt som i 1952, i en periode, hvor de teologiske professorer i Århus bestræbte sig på at skrive små filosofi-historiske monografier til deres studerende. Aaboe gør også meget relevant rede for den biografiske baggrund for Løgstrups engagement i Kant: Som studerende havde han selv haft enorme vanskeligheder med at forstå den tyske gigant. Først i det tredje studieår lykkedes det ham ved ren stædighed og vilje at få fat. Nu ville han forstå det. Dette resultat af veloverstået kamp kom senere tiders studerende og nutidens læsere til gode i den klare og myndige præsentation af Kants tanker, som er temmelig vanskelige at gå til uden mellemled." Nils Gunder Hansen, Kristeligt Dagblad. (shrink)

The proposition that a decreasing sequence of ordinals necessarily terminates has been given a new, and perhaps unexpected, importance by the rôle which it plays in Gentzen's proof of the freedom from contradiction of the “reine Zahlentheorie.” Gödel's construction of non-demonstrable propositions and the establishment of the impossibility of a proof of freedom from contradiction, within the framework of a certain type of formal system, showed that a proof of freedom from contradiction could be found only by transcending the axioms (...) and proof processes of that formal system. Gentzen's proof succeeds by utilisingtransfinite inductionto prove that certain sequences of reduction processes, enumerated by ordinals less than ε (the first ordinal to satisfy ε = ὡ) are finite. Were it possible to provethe restricted ordinal theorem, that a descending sequence of ordinals, less thanε, is finite, in Gentzen's “reine Zahlentheorie,” then it would be possible to determine a contradiction in that number system. In his paper, Gentzen proves the theorem of transfinite induction, which he requires, by an intuitive argument. There is also a method of reducing transfinite induction, for ordinals less than ε, to a number-theoretic principle given by Hilbert and Bernays, and a similar method by Ackermann. None of these proofs of transfinite induction isfinitist. (shrink)

It is immensely difficult to give a philosophically adequate account of mental imagery. Peter F.R. Haynes, pp. 709–19) objects to the standard accounts, and offers one of his own which avoids the standard difficulties. Unfortunately it in turn seems to lapse into incoherence.Haynes rejects Cartesian accounts which would make images private objects in non-physical space. He also rejects current alternative views: both Rylean or behaviourist ones; and also intentionally complex ones, which assert that the relevant terms change their meaning. He (...) thinks that J. J. C. Smart's “topic neutral” approach may supply “the basis for a correct, intentionally simple, intuitively satisfying account of mental imagery”. But an adequate account must also be neutral, as Smart's is not, between different theories of mind. In addition to avoiding these difficulties an adequate theory has certain other desiderata; in particular Haynes places valuable emphasis on the need to explain the fact that we can sometimes mistake images for real perceptions or, more real perceptions for images. (shrink)

It is immensely difficult to give a philosophically adequate account of mental imagery. Peter F.R. Haynes, pp. 709–19) objects to the standard accounts, and offers one of his own which avoids the standard difficulties. Unfortunately it in turn seems to lapse into incoherence.Haynes rejects Cartesian accounts which would make images private objects in non-physical space. He also rejects current alternative views: both Rylean or behaviourist ones; and also intentionally complex ones, which assert that the relevant terms change their meaning. He (...) thinks that J. J. C. Smart's “topic neutral” approach may supply “the basis for a correct, intentionally simple, intuitively satisfying account of mental imagery”. But an adequate account must also be neutral, as Smart's is not, between different theories of mind. In addition to avoiding these difficulties an adequate theory has certain other desiderata; in particular Haynes places valuable emphasis on the need to explain the fact that we can sometimes mistake images for real perceptions or, more real perceptions for images. (shrink)

I propose to begin with some fairly unexciting and uncontroversial remarks about possibility-statements, and then in their light to examine two problems philosophers have raised about certain statements of this kind which might be made in Christian theology where it touches on the doctrine of the Incarnation.

Mr D. H. Mellor, in his article of this title in Religious Studies , Vol. 5 , distinguishes three senses of words such as ‘probable’ which might be used in a religious context, especially in that of attempted theistic proofs: statistical, subjective, and inductive probability. In each case he concludes that it is misleading to use these words in such contexts at all. With his discussion of the second I do not wish to quarrel; but there seem to me to (...) be serious defects in his discussions of the first and third. (shrink)

This paper attempts to explore a number of conceptual issues surrounding genetic testing. It looks at the meaning of the terms, genetic information and genetic testing in relation to the definition set out by the Advisory Committee on Genetic Testing in the UK, and by the Task Force on Genetic Testing in the USA. It argues that the special arrangements that may be required for the regulation of genetic tests should not be determined by reference to the nature or technology (...) of the test, but by considering those morally relevant features that justify regulation. Failure to do so will lead to the regulation of genetic tests that need not be regulated, and would fail to cover other tests which should be regulated. The paper also argues that there is little in the nature of the properties of gene tests, using DNA or chromosomes, that in itself justifies a special approach. (shrink)