This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)

Religion is undergoing a transformation in current Western society. In addition to organized religions, there is a notable movement towards spirituality that is not associated with any institutions but in which experiences and notions of transcendence are still important. Transcendence can be described as God, the absolute, Mystery, the Other, the other as alterity, depending on one's worldview. In this book, these shifts in the views of transcendence in various areas of culture such as philosophy, theology, art, and politics are (...) explored on the basis of a fourfold heuristic model (proposed by Wessel Stoker)"--Back cover. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy, Psychiatry, & Psychology 9.1 (2002) 93-96 [Access article in PDF] Phenomenological Methods in Psychiatry:A Necessary First Step M. Gupta and L. Rex Kay Keywords: behavior, empathy, human science, methodology, natural science, phenomenology. WE ARE GRATEFUL to the journal for prviding the opportunity for exchange and discussion of some of the themes raised in our paper, "The impact of phenomenology on North American psychiatric assessment" and we are pleased (...) to be able to reply to the two excellent commentaries by McMillan and Morley. Both McMillan and Morley question the prospect of employing phenomenology and its methods in psychiatric assessment, and in psychiatric practice more generally. McMillan questions the utility of such a step, and Morley is pessimistic about its feasibility. We shall address each author's concerns in turn.Initially, let us restate the aims of our paper to contextualize our arguments and those made in the commentaries. First, we sought an understanding of what is meant by North American psychiatrists, working within the DSM framework, when they refer to the phenomenological approach to psychiatric assessment. To elucidate this meaning, we compared the contemporary North American usage to a small number of definitions of phenomenology, particularly those definitions that were, and are now, applied to clinical psychiatric work. Contrary to McMillan's suggestion, we did not intend to state definitively what should or should not count as phenomenological, but rather to compare North American psychiatric assessment to what typically has counted as phenomenological. Second, we sought to examine phenomenology's influence on North American psychiatric practice, particularly psychotherapy.Morley argues that such influences usually exemplify the inappropriate appending of phenomenology to psychiatric practice rather than true integration of different paradigms. Although we do not disagree with this general contention, we will argue that the deployment of phenomenological methods in psychiatric assessment is a necessary first step toward the kind of integration he proposes.McMillan makes two related but unintegrated points. First, he argues that objective, behavioral data are phenomenological, according to his broad definition of the term. Second, he proposes that, if the behavioral and the phenomenological are different, we are better off staying with the behavioral when it comes to psychiatric nosology. Let us consider these two points in succession.McMillan seeks to broaden Jasper's definition of phenomenology to include objective observations [End Page 93] as phenomenological. To this end, he distinguishes methods from aims. He summarizes Jasper's definition of phenomenology as "an empirical method for investigating 'individual psychic experience (p 55)" and claims that this is a statement of aim or objectives. He then urges us to "consider the merits of different phenomenological methodologies in terms of their success in achieving this objective" whether or not they utilize "all the methods" of phenomenology. This is much like saying that if we treat waving one's hand as a method for greeting someone, we are then free to treat the objective of the wave as one of greeting someone, and then say that anything that serves as a greeting is, by definition, a "wave." Whatever else McMillan's objective observations are, he has not convinced us that they are phenomenological, anymore than we are likely to convince you that a kiss on the lips is really just a wave.Nonetheless, it is worthwhile seeing what McMillan does with this argument. He tells us that we can "read the first-person experience from behavior in a fairly accurate and informative way." He uses the example of a father gazing at his young child and notes that it is not unreasonable to infer that he is experiencing loving and nurturing feelings. It is, indeed, not unreasonable to draw such an inference. But it is far more reasonable to infer that the father is experiencing a cacophony of feelings, including, but not limited to, love, concern, anxiety, pride, envy, hope, and sadness (Stern 1995, 18-58). If we are able to distinguish which of these feelings is dominant at any given moment—which we are—and if we are also able to track subtle shifts in such feelings... (shrink)

North American psychiatric literature describes the current method of psychiatric diagnostic assessment as "phenomenological"; however, it is unclear what phenomenology 1 means in this context. This paper investigates the meaning and impact of some of the major philosophical and psychiatric definitions of phenomenology on contemporary psychiatric assessment. Employing a comparative analysis of selected definitions of phenomenology, this paper argues that North American psychiatric assessment does not reflect any of these definitions of phenomenology. Instead, within the context of psychiatric assessment, phenomenology (...) has taken on an idiosyncratic, clinical meaning of signs and symptoms. However, this does not mean that phenomenology has had no impact on North American psychiatry. This paper contends that phenomenology has made contributions to psychiatry, particularly in the area of psychotherapy and especially in self-psychological psychotherapy. The importance of the concept of empathy within psychotherapy is evidence of the continuing influence of philosophical phenomenology on psychiatry. This paper concludes that phenomenology can provide an important complementary perspective to the dominant methods of North American psychiatric practice. (shrink)

This article seeks to consider the ways in which substitutes for religion have been found both through a discussion of the treatment of religion in the classical sociological theories of Weber; Durkheim and Marx and then the way in which in modern societies alternative sets of belief and practices which fulfi l the same function as religion have been developed in the Communist and the postCommunist and Western worlds.

Ronald Dworkin is one of the most frequently cited legal philosophers. His work, notably his attack on H. L. A. Hart's positivist theory of law, has received considerable attention, earning him praise as well as trenchant criticism. Instead of discussing the analytical validity of Dworkin's claims, though, we propose an alternative reading of his jurisprudential writings that emphasises their rhetorical nature. After delineating the rhetorical context of his work, we provide several illustrations of his use of rhetorical strategies and, with (...) the help of sentiment‐analysis techniques, emotional language. While resorting to classical rhetorical tactics, Dworkin's rhetoric, we argue, appealed to the emotional power of rights talk at a time when the notion of rights enjoyed greater resonance with his audience. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:480 HISTORY OF PHILOSOPHY categories can be applied to the objects of moral distinctions. Nor, on the other hand, can moral distinctions be derived from causal reasoning, although naturally we can make causal inferences about moral distinctions. In the Humean account, moral distinctions must be impressions derived from a moral sense existing independently of any consideration of divine sanction. Hume, in effect, separates ethics from religion, though he admits (...) that the idea of a divine pattern of reward and punishment may reinforce moral behavior. I have tried to give a brief summary of the book's main points, and I will now turn to what is necessarily a rather random and selective criticism of the many features and arguments Capaldi pursues. My first and main criticism is that Capaldi has been too ambitious in trying to cover the whole range of Hume's thought in a fairly small book. He would be the last to deny the extent and profundity of Hume's thought, and his reader is therefore left rather breathless as he is led on a gallop from one mountain top to another. Secondly, while fully accepting the importance of Newton as an influence on Hume, I see no reason to insist on its exclusiveness. Brief mention is made of Bayle, but Hutcheson is cast aside while lesser but influential figures like Mandeville are scarcely mentioned. The reader should be warned as well that there is a scholarly view that considers Hume to have been deluded about the extent of his own Newtonianism" and plenty of respectable support for putting him in the sensationalist tradtion of Locke and Berkeley.s No doubt Newton is, above all others, the leading influence on Hume, but in ideas, as in affairs, fruitfulness often results from a plurality of relationships. Other faults in the book seem to result from taking everything Hume said as gospel. Thus Capaldi says if Hume is mistaken, he is only mistaken about facts because Hume claimed to be concerned only with them. This is bad question begging. Nor when Hume firmly commits himself to psychologism, is there any reason why we need not point out that giving psychological explanations for moral behavior, though considerably advanced by Hume, need not be the end nor even the beginning of our questions about ethics. A passing tribute might have been made to Kant and to other externalists who rejected Hume's approach. Smaller points can be made about particular passages: thus, in a rather muddled paragraph Hume emerges as the Copernicus rather than the Newton of the social sciences (a term that I think, despite Hume's pretensions, we should be careful of using in the context of eighteenth-century studies). I would not like to leave the reader with the impression that these remarks mean that I did not enjoy Capaldi's book. He has given us plenty to think about in his analysis, and he surely demonstrates that the old, rigidified exegesis of textbook Hume is dead and buried and that we are now in a much more exciting.world of Hume scholarship. MALCOLM JACK London Franr Hemsterhuis. By Heinz Moenkemeyer. (Boston: Twayne Publishers, 1975. Pp. 206. $9.95) This little-known eighteenth-century Dutch philosopher (1721-1790) wrote all his philosophical works, many of them dialogues, in French. No doubt he was hoping that the language 4See, for example, an opinion that Newton's influence was minimal in L. L. Laudan, "Thomas Reid and the Newtonian Turn of British Methodological Thought," in The Methodological Heritage of Newton (Oxford, 1970), p. 105. See Bertrand Russell, A History of Western Philosophy (London, 1961), p. 634, for the connection with Berkeley. On the influence of Hutcheson see T. E. Jessop, "The Misunderstood Hume," in Hume and the Enlightenment (Edinburgh, 1974), p. 11. For a viewof Mandeville's influence on Hume see F. A. Hayek, "Dr. Bernard Mandeville," Proceedings of the British Academy LII (1966) : 139. BOOK REVIEWS 481 of Voltaire would help him reach a wider, more cultivated audience; but his use of French is also a sign that his works had been composed with the philosophical currents of the French Englightenment very much in mind, and that he wanted... (shrink)

The charge of treason and the judgment of insanity have left questions that invariably intrude on an assessment of Pound’s life and work. Critics frequently adopt a strategy of separating the life and the work, but tactical review is often necessary. There is a lightness in Pound’s writing that speaks of a being detached from the concerns of the world. Yet with his economic theory of social credit, his political and racial views, as well as his concern for other writers, (...) he is of the world—in the world and part of it. He was decidedly not tied to geography. He had no region or period, and he was as comfortable in Confucian China as in Dante’s Florence or twentieth-century Rome. He could work anywhere. He wrote The Pisan Cantos while jailed in Italy. The Cantos were published while he was in a mental wart at St. Elizabeths, yet a court found that he could not understand the charges against him. Can such an impairment and such achievement occur at the same time? If you say no, then what of the treason? Did he feign madness to escape punishment? Could Pound have been convicted of treason?In this paper, I intend to examine what has been loosely referred to as “the trial of Ezra Pound” and to show that Pound’s case should have been brought to trial within one or two years after his commitment to St. Elizabeths because he had a reasonable chance of being found not guilty of treason; even if found guilty, the circumstances in mitigation of a long prison term would have been so evident that he would have likely spent considerably less time in prison than he spent locked up at the mental institution. I will do this, in part, by reviewing the similarities and differences between Pound’s case and three other treason cases that came to trial within the first years after World War II. The English case, Rex v. Joyce, was tried shortly after the close of the war and well before Pound’s competency hearing on 13 February 1945.3 The law applied in Joyce would have led Pound’s lawyer to seek some postponement of trial until the American courts decided whether to follow the English lead. The other two cases involve the Americans, Douglas Chandler and Robert Best, employees of German radio, who were indicted with Pound in 1943. 3. William Joyce was an American who came to be known as “Lord Haw Haw.” He was hanged at Wandsworth, England, 3 Jan. 1946. He was the best known of the “radio traitors.” He began his programs, “This is Jairmany calling,” and would then prophesy the destruction of English towns and cities. The name “Lord Haw Haw” was created by the English journalist, Jonah Barrington, to ridicule Joyce and to make him appear idiotic. Conrad L. Rushing is a Superior Court Judge in California and an occasional lecturer in law at the University of California, Berkeley. He teaches a course in law and literature at the California Judges College and is a founder of the Sane Jose Poetry Center. (shrink)

Nietzsche's influence upon European philosophy has been, and continues to be, profound. Indeed, recent years have seen Nietzsche scholarship become the battleground for debates over philosophical method between the analytic and continental traditions. This fresh introduction to Nietzsche's philosophical work provides students new to Nietzsche with an excellent framework for understanding the central concerns of his philosophical and cultural writings and why Nietzsche's ideas continue to spark controversy in philosophy and in allied disciplines. The book is divided into three parts. (...) In the first section "Nietzsche Against the Tradition", the author shows why Nietzsche rejects wholesale certain components of the Western philosophical and religious traditions and examines the implications of rejecting them. Those components are considered under the headings of morality, religion and nihilism. In the second part "Nietzsche and the Tradition", the author explores Nietzsche's ambivalent and sophisticated reflections on some of the central topics in the Western philosophical tradition. These include Nietzsche's criticisms of metaphysics, his analysis of truth and knowledge, and his reflections on the self and consciousness. In the final section "Nietzsche Beyond the Tradition", Welshon discusses some of the ways in which Nietzsche does, or is thought to, transcend the Western philosophical tradition with chapters on the will to power, politics and education, artistry and the flourishing life. The book provides readers with balanced, clear analysis and is ideally suited as a companion resource for students tackling Nietzsche's challenging prose style. (shrink)

Handlungen, mit denen wir mehr Gutes tun, als unsere Pflicht ist, heißen in der Ethik supererogatorisch. Die Autorin steckt einen Rahmen für Theorien der Supererogation ab. In jenem Rahmen dokumentiert sie die Geschichte dieses Begriffes und würdigt aktuelle Theorien - um deren Beschränkungen zu überwinden. Auch wenn wir über das Gebotene hinausgehen, so ihre These, können wir fehlen; wir können uns neue Pflichten einhandeln.

To what extent should states accommodate religious liberty claims? Can the pluralist state be neutral between religions and secularism? This book explores contemporary legal controversies regarding the protection of religious liberty from a theoretical and comparative perspective, looking at issues such as family and parenting, medical treatment, education, employment, religious group autonomy, and freedom of expression.

According to embodied theories of language (ETLs), word meaning relies on sensorimotor brain areas, generally dedicated to acting and perceiving in the real world. More specifically, words denoting actions are postulated to make use of neural motor areas, while words denoting visual properties draw on the resources of visual brain areas. Therefore, there is a direct correspondence between word meaning and the experience a listener has had with a word's referent on the brain level. Behavioral and neuroimaging studies have provided (...) evidence in favor of ETLs; however, recent studies have also shown that sensorimotor information is recruited in a flexible manner during language comprehension (e.g., Raposo et al. ; Van Dam et al., ), leaving open the question as to what level of language processing sensorimotor activations contribute. In this study, we investigated the time course of modality-specific contributions (i.e., the contribution of action information) as to word processing by manipulating both (a) the linguistic and (b) the action context in which target words were presented. Our results demonstrate that processes reflecting sensorimotor information play a role early in word processing (i.e., within 200 ms of word presentation), but that they are sensitive to the linguistic context in which a word is presented. In other words, when sensorimotor information is activated, it is activated quickly; however, specific words do not reliably activate a consistent sensorimotor pattern. (shrink)

In this paper, we engage in a philosophical investigation of how blockchain technologies such as cryptocurrencies can mediate our social world. Emerging blockchain-based decentralised applications have the potential to transform our financial system, our bureaucracies and models of governance. We construct an ontological framework of “narrative technologies” that allows us to show how these technologies, like texts, can configure our social reality. Drawing from the work of Ricoeur and responding to the works of Searle, in postphenomenology and STS, we show (...) how blockchain technologies bring about a process of emplotment: an organisation of characters and events. First, we show how blockchain technologies actively configure plots such as financial transactions by rendering them increasingly rigid. Secondly, we show how they configure abstractions from the world of action, by replacing human interactions with automated code. Third, we investigate the role of people’s interpretative distances towards blockchain technologies: discussing the importance of greater public involvement with their application in different realms of social life. (shrink)

Since the Romantic period, painters have no longer made use of traditional Christian iconography to express religious transcendence. Taking their cue from Schleiermacher's Reden Über die Religion, painters have sought for new, personal ways to express religious transcendence. One example is Caspar David Friedrich's Monk by the Sea. Rosenblum argues, in his Modern Painting and the Northern Romantic Tradition, that there is a parallel between Friedrich and the abstract expressionist Rothko with respect to the expression to religious transcendence. In this (...) article I investigate how the experience of transcendence that Rothko's paintings want to evoke is to be described. Is it an experience of the sublime in the Romantic tradition? Is it the evocation of the ultimate in accordance with Tillich's broad concept of religion? Does it display affinity between Rothko and the first generation of abstract painters such as Kandinsky and Malevich? Or is it a transcendent experience that cannot be situated so easily within the options supplied? After determining Rothko's understanding of transcendence, some issues will be brought up that could be fruitful for Christian theology. (shrink)

In this paper, we engage in a philosophical investigation of how blockchain technologies such as cryptocurrencies can mediate our social world. Emerging blockchain-based decentralised applications have the potential to transform our financial system, our bureaucracies and models of governance. We construct an ontological framework of “narrative technologies” that allows us to show how these technologies, like texts, can configure our social reality. Drawing from the work of Ricoeur and responding to the works of Searle, in postphenomenology and STS, we show (...) how blockchain technologies bring about a process of emplotment: an organisation of characters and events. First, we show how blockchain technologies actively configure plots such as financial transactions by rendering them increasingly rigid. Secondly, we show how they configure abstractions from the world of action, by replacing human interactions with automated code. Third, we investigate the role of people’s interpretative distances towards blockchain technologies: discussing the importance of greater public involvement with their application in different realms of social life. (shrink)

There is considerable evidence that language comprehenders derive lexical-semantic meaning by mentally simulating perceptual and motor attributes of described events. However, the nature of these simulations—including the level of detail that is incorporated and contexts under which simulations occur—is not well understood. Here, we examine the effects of first- versus third-person perspective on mental simulations during sentence comprehension. First-person sentences describing physical transfer towards or away from the body modulated response latencies when responses were made along a front-back axis, consistent (...) with the action-sentence compatibility effect. This effect was not observed for third-person sentences. The ACE was observed when making responses along a left-right axis for third-person, but not first-person sentences.sentences did not show an ACE along either axis. These results show that perspective is a detail that is simulated during action sentence comprehension, and that motoric activations are flexible and affected by the pronominal perspective used in the sentence. (shrink)

Today, a major technological trend is the increasing focus on the person: technical systems personalize, customize, and tailor to the person in both beneficial and troubling ways. This trend has moved beyond the realm of commerce and has become a matter of public governance, where systems for citizen risk scoring, predictive policing, and social credit scores proliferate. What these systems have in common is that they may target the person and her ethical and political dispositions, her virtues. Virtue ethics is (...) the most appropriate approach for evaluating the impacts of these new systems, which has translated in a revival of talk about virtue in technology ethics. Yet, the focus on individual dispositions has rightly been criticized for lacking a concern with the political collective and institutional structures. This paper advocates a new direction of research into civic virtue, which is situated in between personal dispositions and structures of governance. First, it surveys the discourse on virtue ethics of technology, emphasizing its neglect of the political dimension of impacts of emerging technologies. Second, it presents a pluralist conception of civic virtue that enables us to scrutinize the impact of technology on civic virtue on three different levels of reciprocal reputation building, the cultivation of internal goods, and excellence in the public sphere. Third, it illustrates the benefits of this conceptions by discussing some paradigmatic examples of emerging technologies that aim to cultivate civic virtue. (shrink)

This paper provides a systematic literature review, analysis and discussion of methods that are proposed to practise ethics in research and innovation. Ethical considerations concerning the impacts of R&I are increasingly important, due to the quickening pace of technological innovation and the ubiquitous use of the outcomes of R&I processes in society. For this reason, several methods for practising ethics have been developed in different fields of R&I. The paper first of all presents a systematic search of academic sources that (...) present and discuss such methods. Secondly, it provides a categorisation of these methods according to three main kinds: ex ante methods, dealing with emerging technologies, intra methods, dealing with technology design, and ex post methods, dealing with ethical analysis of existing technologies. Thirdly, it discusses the methods by considering problems in the way they deal with the uncertainty of technological change, ethical technology design, the identification, analysis and resolving of ethical impacts of technologies and stakeholder participation. The results and discussion of our literature review are valuable for gaining an overview of the state of the art and serve as an outline of a future research agenda of methods for practising ethics in R&I. (shrink)

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

In the first section of this paper, I articulate Jaegwon Kim's argument against emergent down ward causation. In the second section, I canvas four responses to Kim's argument and argue that each fails. In the third section, I show that emergent downward causation does not, contra Kim, entail overdetermination. I argue that supervenience of emergent upon base properties is not sufficient for nomological causal relationsbetween emergent and base properties. What sustains Kim's argument is rather the claim that emergent properties realized (...) by base properties can have no causal powers distinct from those base properties. I argue that this is false. (shrink)