En este libro se reconstruye el modelo de fundamentación ética naturalista que el estoicismo desa¬r¬rolló a partir de la noción clave de la oikeiosis. Lo sorprendente de este modelo con¬sis¬te en el hecho de que, a pesar de orientarse a partir de la noción de autoconservación, los estoicos no desarrollaron una ética de la supervivencia ni asumieron ninguna otra variante habitual del egoísmo moral, sino que elaboraron, por el contrario, una ética de marcado contenido social, que adquiere in¬clu¬so un carácter (...) decididamente universalista y cosmopolita. A través de un estudio detallado de los textos estoicos más relevantes y en diálogo con las voces contemporáneas que lideran el estudio de esta escuela helenística, el autor analiza las diferentes fases del proceso de modulación de los impulsos naturales que se da en el ser humano con el surgimiento de la razón, y explica en qué sentido el logro de la virtud equivale para un estoico a una “vida en conformidad con naturaleza”. This book makes a critical examination of the Stoic theory of oikeiosis offering a systematic reconstruction of the natural basis of morality within this philosophical school. What is striking about this theory is the fact that, despite being guided by the notion of self-preservation, the Stoics did not develop an ethics of survival or assume any other variant of the usual ethical egoism but rather developed a model of ethics replete with social content, which takes on a decidedly universal and cosmopolitan character. Through a detailed study of classical sources and in dialogue with leading contemporary scholars in the field of Stoic studies, the author accounts for the different stages of the process of modulation of natural impulses that occurs in human beings with the emergence of reason, and also explains in what sense the attainment of virtue is for a Stoic equivalent to a “life in accordance with nature”. (shrink)

A sourcebook/textbook on the problem of free will and determinism. Contains a history of the free will problem, a taxonomy of current free will positions, the standard argument against free will, the physics, biology, and neuroscience of free will, the most plausible and practical solution of the problem, and reviews of the work of the leading determinist Ted Honderich, the leading libertarian Robert Kane, the well-known compatibilist Daniel Dennett, and the determinism-agnostic Alfred Mele.

I argue that there is nothing wrong with perfect voyeurism , covert watching or listening that is neither discovered nor publicized. After a brief discussion of privacy I present attempts from Stanley Benn, Daniel Nathan, and James Moor to show that the act is wrong. I argue that these authors fail to make their case. However, I maintain that, if detected or publicized, voyeurism can do grave harm and to that extent should be severely punished. I conclude with some (...) thoughts on the stubborn intuition that perfect voyeurism is wrong despite the absence of harm. (shrink)

An extended argument that cognitive phenomena—perceiving, imagining, remembering—can be best explained in terms of an interface between contentless and content-involving forms of cognition. -/- Evolving Enactivism argues that cognitive phenomena—perceiving, imagining, remembering—can be best explained in terms of an interface between contentless and content-involving forms of cognition. Building on their earlier book Radicalizing Enactivism, which proposes that there can be forms of cognition without content, Daniel Hutto and Erik Myin demonstrate the unique explanatory advantages of recognizing that only some (...) forms of cognition have content while others—the most elementary ones—do not. They offer an account of the mind in duplex terms, proposing a complex vision of mentality in which these basic contentless forms of cognition interact with content-involving ones. -/- Hutto and Myin argue that the most basic forms of cognition do not, contrary to a currently popular account of cognition, involve picking up and processing information that is then used, reused, stored, and represented in the brain. Rather, basic cognition is contentless—fundamentally interactive, dynamic, and relational. In advancing the case for a radically enactive account of cognition, Hutto and Myin propose crucial adjustments to our concept of cognition and offer theoretical support for their revolutionary rethinking, emphasizing its capacity to explain basic minds in naturalistic terms. They demonstrate the explanatory power of the duplex vision of cognition, showing how it offers powerful means for understanding quintessential cognitive phenomena without introducing scientifically intractable mysteries into the mix. (shrink)

Psychedelic or ecodelic medicines (e.g., psilocybin, ayahuasca, iboga) for the care and treatment of addiction, post‐traumatic stress disorder, cancer, cluster headaches, anxiety, and depression have surged to the forefront of discussions about mental health in the US, leading to the emergence of well‐capitalized biotech companies offering multimillion‐dollar IPOs. Venture capital website Pitchbook reports “continuing investor interest and growing acceptance of what until recently was seen as a fringe area of medicine.” As scholars, activists, and practitioners who have been healed by (...) these medicines and applaud the recent wave of decriminalization after a long, strange trip of mass incarceration and widespread dangerous misinformation, we look forward to a culture that makes these medicines available in a safe and affordable way that respects the lineages of the knowledges that are essentially and not accidentally bundled with these plants—Indigenous and counterculture wisdoms for whom these medicines were never “fringe,” but always foundational. In place of corporadelia's pursuit of standardization, we emphasize the care and wisdom of the Indigenous and countercultural teachings—traditions that have made psychedelics available to the emerging corporate/research partnership in the first place. These knowledge traditions offer foils to the ongoing translation of university peer‐reviewed research into market copy, technical articles, and IPOs, and the concomitant emergence of psychedelic pundits. In particular, we examine instances where prominent researchers have overstated the findings of existing clinical trials in public‐facing representations of the field. We argue that these corporate priorities and tactics are being aided by a new wave of psychedelic “thought leaders” who seek to delegitimize non‐hierarchical approaches to knowledge production and community support within a psychedelic commons. While prominent psychedelic psychiatrists and behaviorists are focused on rooting out and transforming individual habits of mind, we argue that there is another, latent potential for psychedelics to draw attention to—and transform—the invisible, hegemonic infrastructures and ideologies that subtly naturalize and perpetuate deeply unequal societies. (shrink)

The author extends theory on the relationship between workplace spirituality and business ethics by integrating the "yamas" from yoga, a venerable Eastern spiritual tradition, with existing literature. The yamas are five practices for harmonizing and deepening social connections that can be applied in the workplace. A theoretical framework is developed and two sets of propositions are forwarded. One set emanates from the yamas and another one conjectures relationships between spirituality and business ethics surfaced by the application of these spiritual practices (...) from yoga. (shrink)

Claims pertaining to understanding are made in a variety of contexts and ways. As a result, few in the philosophical literature have made an attempt to precisely characterize the state that is y understanding x. This paper builds an account that does just that. The account is motivated by two main observations. First, understanding x is somehow related to being able to manipulate x. Second, understanding is a mental phenomenon, and so what manipulations are required to be an understander must (...) only be mental manipulations. Combining these two insights, the paper builds an account (URM) of understanding as a certain representational capacity—specifically, understanding x involves possessing a representation of x that could be manipulated in useful ways. By tying understanding to representation, the account correctly identifies that understanding is a fundamentally cognitive achievement. However, by also demanding that which representations count as understanding-conferring be determined by their practical effects, URM captures the insight that understanding is vitally connected to practice. URM is fully general, and can apply equally well to understanding states of affairs, understanding events, and even understanding people and works of art. The ultimate test of URM is its applicability in actual scientific and philosophical discourse. To that end the paper discusses the importance of understanding in the philosophy of science, psychology, and computer science. (shrink)

Clark has recently suggested that predictive processing advances a theory of neural function with the resources to put an ecumenical end to the “representation wars” of recent cognitive science. In this paper I defend and develop this suggestion. First, I broaden the representation wars to include three foundational challenges to representational cognitive science. Second, I articulate three features of predictive processing’s account of internal representation that distinguish it from more orthodox representationalist frameworks. Specifically, I argue that it posits a resemblance-based (...) representational architecture with organism-relative contents that functions in the service of pragmatic success, not veridical representation. Finally, I argue that internal representation so understood is either impervious to the three anti-representationalist challenges I outline or can actively embrace them. (shrink)

Predictive processing has recently been advanced as a global cognitive architecture for the brain. I argue that its commitments concerning the nature and format of cognitive representation are inadequate to account for two basic characteristics of conceptual thought: first, its generality—the fact that we can think and flexibly reason about phenomena at any level of spatial and temporal scale and abstraction; second, its rich compositionality—the specific way in which concepts productively combine to yield our thoughts. I consider two strategies for (...) avoiding these objections and I argue that both confront formidable challenges. (shrink)

What is understanding? My goal in this paper is to lay out a new approach to this question and clarify how that approach deals with certain issues. The claim is that understanding is a matter of compressing information about the understood so that it can be mentally useful. On this account, understanding amounts to having a representational kernel and the ability to use it to generate the information one needs regarding the target phenomenon. I argue that this ambitious new account (...) can accommodate much of the data that has motivated theories of understanding in philosophy of science, and can also be generally applicable in epistemology and daily life as well. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Impact of Aristotelianism on Modern PhilosophyJean-Robert ArmogatheRiccardo Pozzo, editor. The Impact of Aristotelianism on Modern Philosophy. Washington, D.C.: The Catholic University of America Press, 2004. Pp. xvi + 336. Cloth, $69.95.The status of a "great" philosopher is to stand out for centuries, asking questions in such a way that the answers can never be definitive. Not so many of them are able to stand such a severe (...) proof. Aristotle phrased some questions we are still groping to answer. It was a very good idea to ask thirteen scholars to deliver a lecture series at the Catholic University of America during the Fall 1999 about the reception of Aristotle's theory of intellectual virtues (Nich. Ethics VI). The speakers did not stick to this issue, and enlarged their purpose to a general approach of Aristotle's receptions in various moments of Western modern philosophy.Edward Mahoney complements Charles Schmitt's basic introduction to Aristotle and the Renaissance, with some very valuable pages about Cardinal Bessarion's contribution to the Byzantine debate aroused in 1439 by Plethon's comparison between Plato and Aristotle (in favor of the former). Along with Charles Schmitt, Antonino Poppi is the best specialist of the Paduan tradition, and wrote a very qualified paper about Zabarella (1533-89), who shaped Aristotelianism into the rigorous science of the schoolbooks: for centuries, Aristotle is read through Zabarella's glasses. Apart from a bird's view on recent Galilean studies (where Alistair Crombie is not mentioned), William A. Wallace makes his point about Aristotle's influence on Galilean logics, linking Galileo's 1640 letter to Liceti (where he states that, in matters of logic, he has been an Aristotelian all his life) to the scientist's deep knowledge as revealed by the logical questions in one of the juvenile treatises (ms 27 in Florence, more thoroughly studied in Wallace's book, Galileo's Logic of Discovery and Proof [Dordrecht, 1992]). John Doyle, a specialist of Late Scholastic Philosophy, figures out a [End Page 209] strange character, the French Jesuit André Semery (1630-1717), who taught for thirty years at the Collegium romanum. In a very anti-Aristotelian way, he holds a definite belief in metaphysical beings of reason. The boundary between what we can think and say is quietly stepped over, when Semery and other Jesuits begin to think about thinking, opening a very modern path which leads to Brentano and Quine. Christia Mercer states that Leibniz's combination of a Platonist epistemology with an Aristotelian conception of nature brings a very innovative view in ethics. A very forceful paper by Richard L. Velkley compares Rousseau's politics to Aristotle's view of man (the paper became a chapter of his 2002 impressive book Being after Rousseau), while Riccardo Pozzo gives a short presentation of Aristotle's reception in modern Germany, and an elaborate analysis of Kant's debt to Aristotle for the intellectual virtues. Hegel's appropriation of Aristotelian intellect is presented by Alfredo Ferrarin, while Michael Davis reconstructs Nietzsche's path from Aristotle to the tragedy and back, in a very convincing way. Husserl (Richard Cobb-Stevens), Heidegger (Stanley Rosen), Wittgenstein (Daniel Dahlstrom) and Gadamer (Enrico Berti) conclude brilliantly the series, showing how the thought of the Stagirite fertilized contemporary philosophers, in a permanent dialogue of disagreement or borrowing, never at rest, and never leaving anyone indifferent. The old Greek man remains a vivid debater for our age of anxiety.Jean-Robert ArmogatheThe University of Paris-SorbonneCopyright © 2005 Journal of the History of Philosophy, Inc.... (shrink)

Review of Hans Julius Schneider: Wittgenstein's Later Theory of Meaning: Imagination and Calculation, Oxford: Wiley Blackwell 2014. Translated from German by Timothy Doyle and Daniel Smyth.

In epistemology and philosophy of science, there has been substantial debate about truth’s relation to understanding. “Non-factivists” hold that radical departures from the truth are not always barriers to understanding; “quasi-factivists” demur. The most discussed example concerns scientists’ use of idealizations in certain derivations of the ideal gas law from statistical mechanics. Yet, these discussions have suffered from confusions about the relevant science, as well as conceptual confusions. Addressing this example, we shall argue that the ideal gas law is best (...) interpreted as favoring non-factivism about understanding, but only after delving a bit deeper into the statistical mechanics that has informed these arguments and stating more precisely what non-factivism entails. Along the way, we indicate where earlier discussions have gone astray, and highlight how a naturalistic approach furnishes more nuanced normative theses about the interaction of rationality, understanding, and epistemic value. (shrink)

Debating Humanity explores sociological and philosophical efforts to delineate key features of humanity that identify us as members of the human species. After challenging the normative contradictions of contemporary posthumanism, this book goes back to the foundational debate on humanism between Jean-Paul Sartre and Martin Heidegger in the 1940s and then re-assesses the implicit and explicit anthropological arguments put forward by seven leading postwar theorists: self-transcendence, adaptation, responsibility, language, strong evaluations, reflexivity and reproduction of life. Genuinely interdisciplinary and boldly argued, (...) Daniel Chernilo has crafted a novel philosophical sociology that defends a universalistic principle of humanity as vital to any adequate understanding of social life. (shrink)

In the first book-length study of American philosophy at the turn of the century, Daniel J. Wilson traces the formation of philosophy as an academic discipline. Wilson shows how the rise of the natural and physical sciences at the end of the nineteenth century precipitated a "crisis of confidence" among philosophers as to the role of their discipline. Deftly tracing the ways in which philosophers sought to incorporate scientific values and methods into their outlook and to redefine philosophy itself, (...) Wilson moves between close analysis of philosophical texts and consideration of professional careers of illustrative philosophers, such as Charles Sanders Peirce, John Dewey, and Josiah Royce. The author situates the emergence of professional philosophy in the context of the professionalization of American higher education and articulates, in the case of philosophy, the structures and values of a professional discipline. One of the most important consequences of this transformation was a new emphasis on communal theories of truth. Peirce, Dewey, and Royce all developed sophisticated and important theories of community as they were engaged in reshaping and redefining the limits of philosophy. This book will be of great importance for those interested in the history of philosophy, the rise of professions, and American intellectual and educational history, and to all those seeking to understand the contemporary revival of pragmatic thought and theories of community. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Impact of Aristotelianism on Modern PhilosophyJean-Robert ArmogatheRiccardo Pozzo, editor. The Impact of Aristotelianism on Modern Philosophy. Washington, D.C.: The Catholic University of America Press, 2004. Pp. xvi + 336. Cloth, $69.95.The status of a "great" philosopher is to stand out for centuries, asking questions in such a way that the answers can never be definitive. Not so many of them are able to stand such a severe (...) proof. Aristotle phrased some questions we are still groping to answer. It was a very good idea to ask thirteen scholars to deliver a lecture series at the Catholic University of America during the Fall 1999 about the reception of Aristotle's theory of intellectual virtues (Nich. Ethics VI). The speakers did not stick to this issue, and enlarged their purpose to a general approach of Aristotle's receptions in various moments of Western modern philosophy.Edward Mahoney complements Charles Schmitt's basic introduction to Aristotle and the Renaissance, with some very valuable pages about Cardinal Bessarion's contribution to the Byzantine debate aroused in 1439 by Plethon's comparison between Plato and Aristotle (in favor of the former). Along with Charles Schmitt, Antonino Poppi is the best specialist of the Paduan tradition, and wrote a very qualified paper about Zabarella (1533-89), who shaped Aristotelianism into the rigorous science of the schoolbooks: for centuries, Aristotle is read through Zabarella's glasses. Apart from a bird's view on recent Galilean studies (where Alistair Crombie is not mentioned), William A. Wallace makes his point about Aristotle's influence on Galilean logics, linking Galileo's 1640 letter to Liceti (where he states that, in matters of logic, he has been an Aristotelian all his life) to the scientist's deep knowledge as revealed by the logical questions in one of the juvenile treatises (ms 27 in Florence, more thoroughly studied in Wallace's book, Galileo's Logic of Discovery and Proof [Dordrecht, 1992]). John Doyle, a specialist of Late Scholastic Philosophy, figures out a [End Page 209] strange character, the French Jesuit André Semery (1630-1717), who taught for thirty years at the Collegium romanum. In a very anti-Aristotelian way, he holds a definite belief in metaphysical beings of reason. The boundary between what we can think and say is quietly stepped over, when Semery and other Jesuits begin to think about thinking, opening a very modern path which leads to Brentano and Quine. Christia Mercer states that Leibniz's combination of a Platonist epistemology with an Aristotelian conception of nature brings a very innovative view in ethics. A very forceful paper by Richard L. Velkley compares Rousseau's politics to Aristotle's view of man (the paper became a chapter of his 2002 impressive book Being after Rousseau), while Riccardo Pozzo gives a short presentation of Aristotle's reception in modern Germany, and an elaborate analysis of Kant's debt to Aristotle for the intellectual virtues. Hegel's appropriation of Aristotelian intellect is presented by Alfredo Ferrarin, while Michael Davis reconstructs Nietzsche's path from Aristotle to the tragedy and back, in a very convincing way. Husserl (Richard Cobb-Stevens), Heidegger (Stanley Rosen), Wittgenstein (Daniel Dahlstrom) and Gadamer (Enrico Berti) conclude brilliantly the series, showing how the thought of the Stagirite fertilized contemporary philosophers, in a permanent dialogue of disagreement or borrowing, never at rest, and never leaving anyone indifferent. The old Greek man remains a vivid debater for our age of anxiety.Jean-Robert ArmogatheThe University of Paris-SorbonneCopyright © 2005 Journal of the History of Philosophy, Inc.... (shrink)

A large body of research in political science claims that the way in which democratic citizens think about politics is motivationally biased by partisanship. Numerous critics argue that the evidence for this claim is better explained by theories in which party allegiances influence political cognition without motivating citizens to embrace biased beliefs. This article has three aims. First, I clarify this criticism, explain why common responses to it are unsuccessful, and argue that to make progress on this debate we need (...) a more developed theory of the connections between group attachments and motivated reasoning. Second, I develop such a theory. Drawing on research on coalitional psychology and the social functions of beliefs, I argue that partisanship unconsciously biases cognition by generating motivations to advocate for party interests, which transform individuals into partisan press secretaries. Finally, I argue that this theory offers a superior explanation of a wide range of relevant findings than purely non-motivational theories of political cognition. (shrink)

This book is a critical examination of the philosophical and moral issues in relation to human enhancement and the various related medical developments that are now rapidly moving from the laboratory into the clinical realm. In the book, the author critically examines technologies such as genetic engineering, neural implants, pharmacologic enhancement, and cryonic suspension from transhumanist and bioconservative positions, focusing primarily on moral issues and what it means to be a human in a setting where technological interventions sometimes impact strongly (...) on our humanity. The author also introduces the notion that death is a process rather than an event, as well as identifies philosophical and clinical limitations in the contemporary determination of brain death as a precursor to organ procurement for transplantation. The discussion on what exactly it means to be dead is later applied to explore philosophical and clinical issues germane to the cryonics movement. Written by a physician/ scientist and heavily referenced to the peer-reviewed medical and scientific literature, the book is aimed at advanced students and academics but should be readable by any intelligent reader willing to carry out some side-reading. No prior knowledge of moral philosophy is assumed, as the various key approaches to moral philosophy are outlined early in the book. (shrink)

Predictive processing and its apparent commitment to explaining cognition in terms of Bayesian inference over hierarchical generative models seems to flatly contradict the pragmatist conception of mind and experience. Against this, I argue that this appearance results from philosophical overlays at odd with the science itself, and that the two frameworks are in fact well-poised for mutually beneficial theoretical exchange. Specifically, I argue: first, that predictive processing illuminates pragmatism’s commitment to both the primacy of pragmatic coping in accounts of the (...) mind and the profound organism-relativity of experience; second, that this pragmatic, “narcissistic” character of prediction error minimization undermines its ability to explain the distinctive normativity of intentionality; and third, that predictive processing therefore mandates an extra-neural account of intentional content of exactly the sort that pragmatism’s communitarian vision of human thought can provide. (shrink)

Barz (2018) contends that there is no specification of the phenomenon of first-person authority that avoids falsity or triviality. This paper offers one. When a subject self-ascribes a current conscious mental state in speech, there is a presumption that what she says is true. To defeat this presumption, one must be able to explain how she has been led astray.

Are human beings linked by a common nature, one that makes them see the world in the same moral way? Or are they fragmented by different cultural practices and values? These fundamental questions of our existence were debated in the Enlightenment by Locke, Shaftesbury, and Hutcheson. Daniel Carey provides an important new historical perspective on their discussion. At the same time, he explores the relationship between these founding arguments and contemporary disputes over cultural diversity and multiculturalism. Our own conflicting (...) positions today reflect long-standing differences that emerged during the Enlightenment. (shrink)

The expressivist advances a view about how we explain the meaning of a fragment of language, such as claims about what we morally ought to do. Critics evaluate expressivism on those terms. This is a serious mistake. We don’t just use that fragment of language in isolation. We make claims about what we morally, legally, rationally, and prudentially ought to do. To account for this linguistic phenomenon, the expressivist owes us an account not just of each fragment of language, but (...) of how they weave together into a broader tapestry. I argue that expressivists face a dilemma in doing so: either they fail to explain the univocality of terms like 'ought', or they fail to explain when normative statements are and aren't inconsistent. (shrink)

We argue that generic generalizations about racial groups are pernicious in what they communicate (both to members of that racial group and to members of other racial groups), and may be central to the construction of social categories like racial groups. We then consider how we should change and challenge uses of generic generalizations about racial groups.

Daniel Whistler argues that Hemsterhuis' philosophy matters and that its exclusion from the canon of modern philosophy has been unjust. This is not just because of its influence on later thinkers, but is primarily because Hemsterhuis' philosophy contains a rich assemblage of ideas and philosophical practices.

Nothing was more important to Tolstoy than character development. For him, the purpose of life is to grow morally. The purpose of literature — as all art — is to aid that growth. Abstract philosophy and pedantic scholarship are therefore redundant. Indeed, even the psychological novel is a distraction. Moral truths are self-evident. They are always simple. They are expressed by the humble. They are known by the meek. To become good, all we need to do is peel back the (...) layers of hypocrisy and deceit that have overwrought us. Moral truths are known all over the world, but they are forgotten or covered up. There is nothing like a folktale, a pithy aphorism, or the words of a farm laborer or child to point this out. We may be surprised by what we already know and how deceived we were. All Tolstoy's varied endeavors, his literature, pedagogic theory and philosophy, center on moral conversion and its only legitimate motivation: love. Tolstoy's affront on modern civilization, documented vehemently in his later works sought to teach this lesson. This was a view of character development that had wide ranging impact all over the world, influencing many of the most famous thinkers, educators, and activists of the twentieth century. Tolstoy's stories continue to enthrall and inspire moral transformation. In this article Daniel Moulin explains why. (shrink)

Pessimists about moral testimony hold that there is something suboptimal about forming moral beliefs by deferring to another. This paper motivates an analogous claim about self-knowledge of the reason-responsive attitudes. When it comes to your own mind, it seems important to know things “from the inside”, in the first-personal way, rather than putting your trust in another. After motivating Pessimism, the paper offers an explanation of its truth. First-person knowledge is distinctive because it involves knowing a state of mind and (...) finding it intelligible from one’s point of view. It concludes by considering the value of this form of self-understanding. (shrink)

En este trabajo presentamos un registro de la historia de vida de Mónica Medina, integrante de la comunidad weenhayek Quebracho, ubicada a 5 kilómetros de Tartagal, provincia de Salta. En esa memoria sobre sus ancestros desde tres generaciones previas hasta el presente, Mónica relata los recuerdos sobre el modo en que su familia vivió la Guerra del Paraguay que les obligó a desplazarse; las epidemias; el proceso de trashumancia y las distintas expulsiones a que se vieron sometidos; los modos en (...) que se fue transformando la vida a medida que se acercaban a los centros urbanos; la aproximación a la política partidaria y la formación de dirigentes; el proceso de conformación de demandas de reconocimiento de identidad étnica y las expectativas de futuro. Partimos de entender que este relato de vida, si bien es individual, se inscribe en la memoria colectiva de su familia, su comunidad y su pueblo, por cuanto resulta de experimentar, desde su trayectoria, ciertos recuerdos comunes. Este registro adquiere aquí un doble sentido epistémico: por un lado, permite conocer datos nodales sobre las trayectorias y las demandas actuales del Pueblo Weenhayek en torno a sus derechos a la identidad en Argentina, y particularmente sobre la disputa que libra por el reconocimiento estatal y social de su carácter de pueblo preexistente; pero a la vez, nos introduce en el trabajo de memoria que es central en el proceso de etnicidad que protagonizan estas comunidades weenhayek en su demanda y ejercicio de derechos actuales. (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)

Plato’s Timaeus contains an argument that vice is involuntary. Here I present an interpretation of that argument and, upon doing so, relate the underlying conception of voluntariness to that found in Aristotle’s Eudemian Ethics. I argue that in the Timaeus, for something to be voluntary it must be caused by the agent’s intellect in a certain way. This idea, in turn, relies on an identification of the agent with her intellect: the reason that what is voluntary must be caused by (...) the agent’s intellect is that what is voluntary is what the agent herself is responsible for. The conception of the voluntary in the Eudemian Ethics differs less radically than one might think. There too Aristotle wishes to respect the idea that there is an important connection between what is voluntary and what is caused by our rational capacities, but he differs in how he fills out the relevant rational capacities. (shrink)

If a reliable testifier tells you that a song is beautiful or that an act is wrong, do you thereby have a reason to approve of the painting and disapprove of the agent's action? Many insist that we don’t: normative testimony does not give us reasons for affective attitudes like approval. This answer is often treated as a datum in the literatures on moral and aesthetic testimony. I argue that once we correct for a common methodological mistake in these literatures, (...) the answer must be Yes. I then show why this matters for the broader discussion of the puzzle(s) posed by deference to moral and aesthetic testimony. (shrink)

At the center of much contemporary work on self-knowledge of our attitudes is a debate between Agentialists and Empiricists. Empiricists hold that first-person knowledge of one’s own attitudes possesses a broadly empirical basis, such as observation or inference. Agentialists insist that an account of self-knowledge must make sense of the intimate connection between knowing one’s attitudes and actively forming them in response to reasons. But it is plausible to suppose that a psychologically realistic account of self-knowledge will emphasize both active (...) and passive elements. Focusing on the idea that we form self-ascriptions of belief on the basis of active deliberation, this paper outlines such a middle ground position. (shrink)

The generally agreed upon principle that legality and ethics can come apart is frequently overlooked in our professional ethics education and decision-making procedures. The crux of the issue is that we teach in our philosophy classes that the law can sometimes be unethical, but then clearly state in nursing codes of ethics that students should always follow the law. The law could no doubt give us some reason to choose action A over action B, but in professional contexts we frequently (...) treat the law as a side-constraint that limits the logical space of choices to exclude even consideration of action B. If B is the mandatory action, this in effect forces professionals to do something unethical by preventing them from ever seeing the ethical action as an option. This is a problem. Ultimately we concede that there might be an irresolvable tension in competing normative interests in ethics and the law, though we suggest that a more nuanced approach to ethical code formation could help alleviate the issue somewhat. (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)

I identify three lessons from Kenneth Craik’s landmark book “The Nature of Explanation” for contemporary debates surrounding the existence, extent, and nature of mental representation: first, an account of mental representations as neural structures that function analogously to public models; second, an appreciation of prediction as the central component of intelligence in demand of such models; and third, a metaphor for understanding the brain as an engineer, not a scientist. I then relate these insights to discussions surrounding the representational status (...) of predictive processing – which, I argue, provides a contemporary vindication of Craik’s extremely prescient “hypothesis on the nature of thought.”. (shrink)