The tremendous growth in nursing literature about spirituality has garnered proportionately little critique. Part of the reason may be that the broad generalizing claims typical of this literature have not been sufficiently explicated so that their particular implications for a practice discipline could be evaluated. Further, conceptualizations that attempt to encompass all possible views are difficult to challenge outside of a particular location. However, once one assumes a particular location in relation to spirituality, then the question becomes how one resolves (...) the tension between what are essentially theological or philosophical commitments and professional commitments. In this study, we discuss the tension between these perspectives using the idea of a responsible nursing response to spiritual pluralism. We then problematize three claims about spirituality in nursing discourse based upon our location as scholars influenced by Christian theological understandings: (i) the claim that all individuals are spiritual; (ii) the claim that human spirituality can be assessed and evaluated; and (iii) the claim that spirituality is a proper domain of nursing’s concern and intervention. We conclude by suggesting that the widely shared values of social justice, compassion and human dignity may well serve as a grounding for the critique of spiritual discourses in nursing across particularized positions. (shrink)

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)

What is needed for something new to appear? According to Gilles Deleuze, one of the most brilliant contemporary philosophers, this question of "novelty" is the major problem posed by Bergson's work. In this companion book to Bergson's Matter and Memory, Deleuze demonstrates both the development and the range of three fundamental Bergsonian concepts: duration, memory, and the élan vital. Bergsonism is also important to an understanding of Deleuze's own work, influenced as it is by Bergson.Gilles Deleuze is Professor of Philosophy (...) at the University of Paris VIII, Vincennes/Saint Denis. Among his most recent books in translation are Nietzsche and Philosophy, Cinema: Image Movement and, with Felix Guattari, Anti-Oedipus, Kafka, and One Thousand Plateaus.Hugh Tomlinson is the translator of Deleuze's Nietzsche and Philosophy and Kant's Critical Philosophy. Barbara Habberjam is a translator living in England. (shrink)

Most studies of corporate social responsiveness (CSR) focus on the relationship between CSR and profit. Here, we use three perspectives (institutional theory, economic theory and agency theory) to explain CSR. Industry norms, market share and indicators of management reputation predict variance in CSR. The combined perspectives improve understanding of both CSR and the CSR-profit relationship in two ways. First, they suggest that CSR levels and their relationship with profit will vary by industry. Second, they suggest that stock market measures and (...) accounting measures will respond differently to CSR measures. Stock market measures lead, while accounting measures lag, CSR. (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)

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)

Population-level biomedical research offers new opportunities to improve population health, but also raises new challenges to traditional systems of research governance and ethical oversight. Partly in response to these challenges, various models of public involvement in research are being introduced. Yet, the ways in which public involvement should meet governance challenges are not well understood. We conducted a qualitative study with 36 experts and stakeholders using the World Café method to identify key governance challenges and explore how public involvement can (...) meet these challenges. This brief report discusses four cross-cutting themes from the study: the need to move beyond individual consent; issues in benefit and data sharing; the challenge of delineating and understanding publics; and the goal of clarifying justifications for public involvement. The report aims to provide a starting point for making sense of the relationship between public involvement and the governance of population-level biomedical research, showing connections, potential solutions and issues arising at their intersection. We suggest that, in population-level biomedical research, there is a pressing need for a shift away from conventional governance frameworks focused on the individual and towards a focus on collectives, as well as to foreground ethical issues around social justice and develop ways to address cultural diversity, value pluralism and competing stakeholder interests. There are many unresolved questions around how this shift could be realised, but these unresolved questions should form the basis for developing justificatory accounts and frameworks for suitable collective models of public involvement in population-level biomedical research governance. (shrink)

This symposium provides five case studies of the ways that John Dewey's philosophy and practice were influenced by women or "weirdoes" (our choices include F. M. Alexander, Albert Barnes, Helen Bradford Thompson, Elsie Ripley Clapp, and Jane Addams) and presents some conclusions about the value of dialoging across difference for philosophers and other scholars.

Barbara Bergmann's defense of Affirmative Action (hereafter, AA) is replete with relevant analogies, parables and examples. Accordingly, AA is a matter of conscience, “planning and acting to end the absence of certain kinds of people … from certain jobs and schools” (7). The purposes of AA are to eliminate discrimination, promote integration, and reduce poverty of minority groups (9). “The heart of an AA plan is its numerical hiring goals, based on an assessment of the availability of qualified minority (...) people and women for each kind of job” (12). Bergmann acknowledges that A A programs “do have quota like aspects” (13), but she claims this is the only method to get women and minorities into jobs for which they are qualified and without which they would be rejected. (shrink)

This monograph consists of five parts: (1) introductory material including a conference overview; (2) papers presented at an international symposium on the topic of ethical issues in disability and rehabilitation as a section of the Annual Conference of the Society for Disability Studies; (3) responses to the symposium, prepared by four of the participants; (4) selected additional papers which offer views from perspectives or cultures not represented at the Denver conference; and (5) an annotated international bibliography. Representatives from 10 countries (...) discussed ethical issues and decision making in disability and rehabilitation. Conference papers include: "Genetic Engineering--The New Eugenics? Evolving Medical Attitudes towards the Quality of Life" (Hugh Gallagher);"Description of the Decision-Making Project" (Daryl Evans); "Treatment and Nontreatment Decisions with Respect to Extremely Premature, Very Low Birthweight Infants (500-750g)" (Ernle Young); "Allocation of Resources and Distributive Justice" (John Mather); "Quality Assurance as an Aid to Ethical Decision Making in Disability Management: Lessons from Recent Ethical Issues Involving Disadvantaged Groups in New Zealand" (Peter Gow); "Disability and Ethical Issues: A Point of View from the Netherlands" (Yolan Koster-Dreese); "Who Shall Live or How Shall They Live? Consumer and Professional Perspectives on Treatment/Non-Treatment Decisions" (Joseph Kaufert and Patricia Kaufert); and "Debates across Social Movements on Reproductive Technologies, Genetic Engineering, and Eugenics" (Theresia Degener). Conference commentaries include: "The Meeting of Disability and Bioethics: A Beginning Rapprochement" (Adrienne Asch); "A Plea for More Dialogue: Commentary on Ethics Conference" (Robert Slater); "Healing Our Wounds" (Martha Lentz Walker); "Theories and Values: Ethics and Contrasting Perspectives on Disability" (Harlan Hahn); and "Current Example of Ethical Dilemma" (Susan Lacetti). Selected additional papers include: "High-tech Medicine Is Basic Care" (Frederick Abrams); "Prevention of Disabilities as a Medical Question" (G. Schioler); "The Ethics of Disability Prevention: A Parent's Point of View" (Mrs. J. Baker); "A Reference Matrix for Issues of Life and Personhood" (Mike Miles); "Nazi Scientists and Ethics of Today" (Isabel Wilkerson); "Ethical and Policy Issues in Rehabilitation Medicine (Hastings Center Report)" (Arthur Caplan et al.); and "Differing Approaches to Prevention of Disability and Treatment of Impaired Infants Creates Controversies Worldwide" (Barbara Duncan). (JDD). (shrink)

The book provides a series of approaches to the ancient question of whether and how God is a matter of "experience," or, alternately, to what extent the notion of experience can be true to itself if it does not include God. On the one hand, it seems impossible to experience God: the deity does not offer Himself to sense experience. On the other hand, there have been mystics who have claimed to have encountered God. The essays in this collection seek (...) to explore the topic again, drawing insights from phenomenology, theology, literature, and feminism. Throughout, this stimulating collection maintains a strong connection with concrete rather than abstract approaches to God. The contributors: Michael F. Andrews, Jeffrey Bloechl, John D. Caputo, Kristine Culp, Kevin Hart, Kevin L. Hughes, Jean-Yves Lacoste, Crystal Lucky, Renee McKenzie, Kim Paffenroth, Michael Purcell, Michael J. Scanlon, O.S.A., James K. A. Smith. (shrink)

It is a mixed pleasure to see F. Matthias Alexander acknowledged in the fall 2007 issue of Education and Culture ("Dewey, women, and weirdoes: Or, the potential rewards for scholars who dialog across difference," 23[2], 27-62). As a professional descendant of Alexander who has been teaching the Alexander Technique (AT) for 30 years, I am glad to see Cunningham et al. including him in the list of positive influences in John Dewey's life. However, I believe Cunningham's contribution to this article, (...) "Shared explorations of body-mind: The reciprocal influences of Dewey and F. M. Alexander," falls short in its acknowledgement of Alexander and in one important aspect is incorrect. In this response, I hope to set the .. (shrink)

The European Legacy, Volume 17, Issue 4, Page 572, July 2012.

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.

Review of extant research on the corporate environmental performance (CEP) and corporate financial performance (CFP) link generally demonstrates a positive relationship. However, some arguments and empirical results have demonstrated otherwise. As a result, researchers have called for a contingency approach to this research stream, which moves beyond the basic question “does it pay to be green?” and instead asks “when does it pay to be green?” In answering this call, we provide a meta-analytic review of CEP–CFP literature in which we (...) identify potential moderators to the CEP–CFP relationship including environmental performance type (e.g., reactive vs. proactive performance), firm characteristics (e.g., large vs. small firms), and methodological issues (e.g., self-report measures). By analyzing these contingencies, this study attempts to provide a basis on which to draw conclusions regarding some inconsistencies and debates in the CEP–CFP research. Some of the results of the moderator analysis suggest that small firms benefit from environmental performance as much or more than large firms, US firms seem to benefit more than international counterparts, and environmental performance seems to have the strongest influence on market-measures of financial performance. (shrink)

This paper responds to the contributions by Alexander Bird, Nathan Wildman, David Yates, Jennifer McKitrick, Giacomo Giannini & Matthew Tugby, and Jennifer Wang. I react to their comments on my 2015 book Potentiality: From Dispositions to Modality, and in doing so expands on some of the arguments and ideas of the book.

This study explores the relationship between board environmental committees and corporate environmental performance. We propose that board environmental committees will be positively associated with CEP. Moreover, we argue that the composition of the committee as well as the presence of a sustainability manager will influence this relationship. Our results find support for a positive association between board environmental committees and CEP. Further, the presence of a senior-level environmental manager positively moderates this relationship, but is not effective in isolation. Unexpectedly, no (...) support was found for the influences of stakeholder representation. (shrink)

Process models are valuable conceptual tools to help in understanding the approaches to value creation in social enterprises. This teaching case illustrates the application of a process model about creating, building, and sustaining a social enterprise with a mission to provide clean water to communities in need. The social enterprise generates revenue in support of community water projects and works with community stakeholders in different locations throughout the world to provide sustainable clean water solutions. The case study uses primary data (...) from semi-structured interviews, direct observations of a community project, and archival sources to demonstrate application of the process model. The study shows how the social enterprise developed as a promising idea; was implemented through an operating model with resources to support social impact; and continues to build and evolve while guided by the social mission. The paper concludes with a discussion and teaching note on ways to use the case for educational purposes to enhance learning about the social value creation process. (shrink)

Thomas Fowler (1 September 1832 - 20 November 1904), was an English academic and academic administrator, acting as President of Corpus Christi College, Oxford, and Vice-Chancellor of the University of Oxford. From Preface: These pages represent an attempt to exhibit a scientific conception of morality in a popular form, and with a view to practical applications rather than the discussion of theoretical difficulties. For this purpose it has been necessary to study brevity and avoid controversy. Hence, I have made (...) few references to other authors, and I have almost altogether dispensed with foot-notes. But, though I have attempted to state rather than to defend my views, I believe that they are, in the main, those which, making exception for a few back eddies in the stream of modern thought, are winning their way to general acceptance among the more instructed and reflective men of our day. (shrink)

Darwin hypothesized that some animals, when selecting sexual partners, possess a genuine “sense of beauty” that cannot be accounted for by the logic of natural selection. This hypothesis has been notoriously controversial. In this chapter I propose that the concept of agency can be useful to operationalize the “sense of beauty”, and can help identify the conditions under which one can infer that animals are acting as (aesthetic) agents. Focusing on a case study of the behavior of the Pavo cristatus, (...) I identify the types of evidence that would allow for the inference of agency through aesthetic choice. (shrink)

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)

Imperial Plato presents new translations of three introductions to Plato's thought from the second half of the second century CE: the Introduction to Plato by Albinus of Smyrna, Dissertation 11 of Maximus of Tyre, and On Plato and his Teaching by Apuleius of Madaurus. These three presentations of Plato's ideas--one a Greek dialectic introduction with a suggested reading order for Plato's dialogues, another a Greek speech in the sophistic style of the time, and one a lengthy doxological study in Latin--are (...) examples by three distinct authors using divergent methods of the assorted ways in which Plato and Platonism were understood and discussed during the revival of Hellenism and Greek Philosophy, and the period of the Roman Empire often referred to as the Second Sophistic. (shrink)

This article considers the morality of children's activism, in particular via participation in political protests. In Section 3 of the article I consider whether children can be competent to engage in activism. I argue that even if we believe children are not competent to vote it will still be true that many children are indeed competent to engage in activism. In Section 4 I consider the wellbeing effects of activism on children. I argue that political activity stands in tension with (...) achieving the intrinsic goods of childhood, meaning there is an important sense in which activism is bad for children. However, I show that these negative outcomes flow from being made aware of the injustices in society, and that for politicised children activism is often highly beneficial. (shrink)

The phrase "natural kind term" has come into the linguistic and philosophical literature in connection with well-known work of Kripke (1972) and Putnam (1970, 1975a). I use that phrase here in the sense it has acquired from those and subseqnent works on related topics. This is not the transparent sense of the phrase. That is, if I am right in what follows there are words for kinds of things existing in nature which are not natural kind terms in the current (...) sense - e.g. planet, woman, and weed. I use the term "nondescriptional", following Salmon (1981), to mean "lacking a Fregean sense", where a Fregean sense is taken to be a property or group of properties semantically associated with an expression which determines its denotation. I hope that the term "nondescriptional" will be clarified in subsequent discussion, but perhaps a few words about it and its opposite, "descriptional", would be useful here. These terms (as Salmon notes (p.15, n. 11)) should be taken as technical terms. The idea is that descriptional words, of which bachelor is the overwhelmingly favorite example, express a semantic content, or sense, which is what mediates their denotation. Entities fall in their denotation in virtue of possessing the property or properties expressed as their sense. (It is not necessary, however, that this sense be as easily paraphrasable with descriptive synonyms as it is typically held to be in the case of bachelor, or even that it be paraphrasable at all.) In the case of nondescriptional words there is no Fregean sense to mediate the link between word and object. Hence such terms are described by what Salmon, following Kaplan, calls "the theory of direct reference". What it is that does associate such terms with their denotations is another question which will be touched on briefly at the end. I have several aims in this paper. The first is to defend a conservative position on nondescriptionality. I will argue that relatively few natural language words have this property. My other aims are primarily clarificatory. Among the issues I would like to clarify are those connected with the determination of this property and flae explanation of why it exists, its relationship with other properties such as rigid designation and essentiality, and its significance for lexical semantics. The organization of the paper is as follows. The first section identifies the position taken here on the question of which expressions are nondescriptional and provides a general defense of it. The second section is a critical examination of criteria associated with nondescriptionality. In the third section provide further defense for the conservative position, and in the fourth section we turn to related issues in lexical semantics. (shrink)

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.

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)

Ulrich Beck's best selling Risk Society established risk on the sociological agenda. It brought together a wide range of issues centering on environmental, health and personal risk, provided a rallying ground for researchers and activists in a variety of social movements and acted as a reference point for state and local policies in risk management. The Risk Society and Beyond charts the progress of Beck's ideas and traces their evolution. It demonstrates why the issues raised by Beck reverberate widely throughout (...) social theory and covers the new risks that Beck did not foresee, associated with the emergence of new technologies, genetic and cybernetic. The book is unique because it offers both an introduction to the main arguments in Risk Society and develops a range of critical discussions of aspects of this and other works of Beck. (shrink)

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)

Szabó follows Heim in viewing familiarity, rather than uniqueness, as the essence of the definite article, but attempts to derive both familiarity and uniqueness implications pragmatically, assigning a single semantic interpretation to both the definite and indefinite articles. I argue that if there is no semantic distinction between the articles, then there is no way to derive these differences between them pragmatically.