As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...) paper then examines the prior studies on tax practitioners and ethics and the type of dilemmas that practitioners face in the context of their work. The paper proceeds to examine empirically the extent to which tax practitioners take a consequentialist versus a deontological approach in their reasoning about moral dilemmas. This is carried out by an innovative use of the Defining Issues Test. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

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

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

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

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

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

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

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

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

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

How does Jung model his psychology on Plato's philosophy? The Platonic Jung looks at similarities between the two, particularly in the structure of the cosmos and psyche and in the nature of the self. The book reunites philosophy and psychology and expresses the message these men imparted-the soul is the true self and worth finding.

An unlikely-and entirely unforgettable-tale of a most unusual friendship between Flora, an elephant calf stolen from her African home, and David, the circus impresario and magician, who adopts, trains, and ultimately liberates her in a tale freely inspired by actual events.

In _Vibrant Matter_ the political theorist Jane Bennett, renowned for her work on nature, ethics, and affect, shifts her focus from the human experience of things to things themselves. Bennett argues that political theory needs to do a better job of recognizing the active participation of nonhuman forces in events. Toward that end, she theorizes a “vital materiality” that runs through and across bodies, both human and nonhuman. Bennett explores how political analyses of public events might change were we (...) to acknowledge that agency always emerges as the_ _effect of ad hoc configurations of human and nonhuman forces. She suggests that recognizing that agency is distributed this way, and is not solely the province of humans, might spur the cultivation of a more responsible, ecologically sound politics: a politics less devoted to blaming and condemning individuals than to discerning the web of forces affecting situations and events. Bennett examines the political and theoretical implications of vital materialism through extended discussions of commonplace things and physical phenomena including stem cells, fish oils, electricity, metal, and trash. She reflects on the vital power of material formations such as landfills, which generate lively streams of chemicals, and omega-3 fatty acids, which can transform brain chemistry and mood. Along the way, she engages with the concepts and claims of Spinoza, Nietzsche, Thoreau, Darwin, Adorno, and Deleuze, disclosing a long history of thinking about vibrant matter in Western philosophy, including attempts by Kant, Bergson, and the embryologist Hans Driesch to name the “vital force” inherent in material forms. Bennett concludes by sketching the contours of a “green materialist” ecophilosophy. (shrink)

In this issue of Journal of Medical Ethics, Pugh1 offers a pluralist justice-based argument in support of the spirit, if not the precise letter, of the UK approach to the use of genetic test results to underwrite life insurance. We agree with Dr Pugh’s general contention that there is ethical and philosophical support for curtailment of insurers’ access to, and use of, applicants’ GTR in underwriting. However, we disagree with the contention that broad revisionary implications of certain theories of justice (...) render them unpersuasive. In fact, despite the competing theories, the United Nations Universal Declaration on the Human Genome and Human Rights has already made a clear statement on this issue. Article 6 of the Declaration,2 unanimously adopted in 1997 by 77 countries, along with a resolution for its implementation,3 states, ‘No one shall be subjected to discrimination based on genetic characteristics that is intended to infringe or has the effect of infringing human rights, fundamental freedoms and human dignity.’ Further, Article 25 of the UN Convention on the Rights of Persons with Disabilities prohibits discrimination against persons with disabilities in the provision of life insurance. These statements are not contingent on the acceptability of the degree of revisionary implications. They are clear, unambiguous statements about the obligations of signatory countries. Despite this, few countries have taken steps commensurate with this expectation, possibly due to the scale of changes required for proper ratification. However, genetic discrimination is recognised as one …. (shrink)

A longstanding problem in the teacher workforce, internationally and in the UK, is the continuing and substantial numbers of qualified teachers who leave the profession within five years. This paper uses data collected from a survey to the last five years of teacher education graduates of UCL Institute of Education (IOE) in London, to explore what originally motivated them to teach, and the reasons why they have left or may consider leaving in the future. We discovered that despite claiming to (...) be aware of the challenges of workload before entering teaching, workload was the most frequently cited reason for having left, or for leaving in the future. The data spoke to the reality of teaching being worse than expected, and the nature (rather than the quantity) of the workload, linked to notions of performativity and accountability, being a crucial factor. This paper draws on a substantial new source of data and explores reasons for leaving in the context of reported initial motivation of individuals who have left teaching, individuals who are planning to leave and individuals who are planning to stay in teaching. (shrink)

This is part of a complete set of Jane Austen's novels collating the editions published during the author's lifetime and previously unpublished manuscripts. The books are illustrated with 19th century plates and incorporate revisions by experts in the light of subsequent research.

Increasingly the body is a possession that does not belong to us. It is bought and sold, bartered and stolen, marketed wholesale or in parts. The professions - especially reproductive medicine, transplant surgery, and bioethics but also journalism and other cultural specialists - have been pliant partners in this accelerating commodification of live and dead human organisms. Under the guise of healing or research, they have contributed to a new 'ethic of parts' for which the divisible body is severed from (...) the self, torn from the social fabric, and thrust into commercial transactions -- as organs, secretions, reproductive capacities, and tissues -- responding to the dictates of an incipiently global marketplace. Breaking with established approaches which prioritize the body as 'text', the chapters in this book examine not only images of the body-turned-merchandise but actually existing organisms considered at once as material entities, semi-magical tokens, symbolic vectors and founts of lived experience. The topics covered range from the cultural disposal and media treatment of corpses, the biopolitics of cells, sperm banks and eugenics, to the international trafficking of kidneys, the development of 'transplant tourism', to the idioms of corporeal exploitation among prizefighters as a limiting case of fleshly commodity. This insightful and arresting volume combines perspectives from anthropology, law, medicine, and sociology to offer compelling analyses of the concrete ways in which the body is made into a commodity and how its marketization in turn remakes social relations and cultural meanings. (shrink)

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

Hugh H. Benson explores Plato's answer to Clitophon's challenge, the question of how one can acquire the knowledge Socrates argues is essential to human flourishing-knowledge we all seem to lack. Plato suggests two methods by which this knowledge may be gained: the first is learning from those who already have the knowledge one seeks, and the second is discovering the knowledge one seeks on one's own. The book begins with a brief look at some of the Socratic dialogues where Plato (...) appears to recommend the former approach while simultaneously indicating various difficulties in pursuing it. The remainder of the book focuses on Plato's recommendation in some of his most important and central dialogues-the Meno, Phaedo, and Republic-for carrying out the second approach: de novo inquiry. The book turns first to the famous paradox concerning the possibility of such an inquiry and explores Plato's apparent solution. Having defended the possibility of de novo inquiry as a response to Clitophon's challenge, Plato explains the method or procedure by which such inquiry is to be carried out. The book defends the controversial thesis that the method of hypothesis, as described and practiced in the Meno, Phaedo, and Republic, is, when practiced correctly, Plato's recommended method of acquiring on one's own the essential knowledge we lack. The method of hypothesis when practiced correctly is, then, Platonic dialectic, and this is Plato's response to Clitophon's challenge. (shrink)

Philosophers and psychologists have often maintained that in order to attribute mental states to other people one must have a ‘theory of mind’. This theory facilitates our grasp of other people’s mental states. Debate has then focussed on the form this theory should take. Recently a new approach has been suggested, which I call the ‘Direct Perception approach to social cognition’. This approach maintains that we can directly perceive other people’s mental states. It opposes traditional views on two counts: by (...) claiming that mental states are observable and by claiming that we can attribute them to others without the need for a theory of mind. This paper argues that there are two readings of the direct perception claims: a strong and a weak one. The Theory-theory is compatible with the weak version but not the strong one. The paper argues that the strong version of direct perception is untenable, drawing on evidence from the mirror neuron literature and arguments from the philosophy of science and perception to support this claim. It suggests that one traditional ‘theory of mind’ view, the ‘Theory-theory’ view, is compatible with the claim that mental states are observable, and concludes that direct perception views do not offer a viable alternative to theory of mind approaches to social cognition. (shrink)

While the early Platonic dialogues have often been explored and appreciated for their ethical content, this is the first book devoted solely to the epistemology of Plato's early dialogues. Author Hugh H. Benson argues that the characteristic features of these dialogues- -Socrates' method of questions and answers, his fascination with definition, his professions of ignorance, and his thesis that virtue is knowledge- -are decidedly epistemological. In this thoughtful study, Benson uncovers the model of knowledge that underlies these distinctively Socratic views. (...) What emerges is unfamiliar, yet closer to a contemporary conception of scientific understanding than ordinary knowledge. (shrink)

"It is well to remind ourselves, from time to time, that "Ethics" is but another word for "righteousness," that for which many men and women of every generation have hungered and thirsted, and without which life becomes meaningless. Certain forms of personal righteousness have become to a majority of the community almost automatic. But we all know that each generation has its own test, the contemporaneous and current standard by which alone it can adequately judge of its own moral achievements. (...) To attain individual morality in an age demanding social morality, to pride one's self on the results of personal effort when the time demands social adjustment, is utterly to fail to apprehend the situation. This book is a study of various types and groups who are being impelled by the newer conception of Democracy to an acceptance of social obligations involving in each instance a new line of conduct."--. (shrink)

It is a commonplace that the modern world cannot be experienced as enchanted--that the very concept of enchantment belongs to past ages of superstition. Jane Bennett challenges that view. She seeks to rehabilitate enchantment, showing not only how it is still possible to experience genuine wonder, but how such experience is crucial to motivating ethical behavior. A creative blend of political theory, philosophy, and literary studies, this book is a powerful and innovative contribution to an emerging interdisciplinary conversation about (...) the deep connections between ethics, aesthetics, and politics. As Bennett describes it, enchantment is a sense of openness to the unusual, the captivating, and the disturbing in everyday life. She guides us through a wide and often surprising range of sources of enchantment, showing that we can still find enchantment in nature, for example, but also in such unexpected places as modern technology, advertising, and even bureaucracy. She then explains how everyday moments of enchantment can be cultivated to build an ethics of generosity, stimulating the emotional energy and honing the perceptual refinement necessary to follow moral codes. Throughout, Bennett draws on thinkers and writers as diverse as Kant, Schiller, Thoreau, Kafka, Marx, Weber, Adorno, and Deleuze. With its range and daring, The Enchantment of Modern Life is a provocative challenge to the centuries-old ''narrative of disenchantment,'' one that presents a new ''alter-tale'' that discloses our profound attachment to the human and nonhuman world. (shrink)

In the past decade, policy-makers in science have been concerned with harmonizing research integrity standards across Europe. These standards are encapsulated in the European Code of Conduct for Research Integrity. Yet, almost every European country today has its own national-level code of conduct for research integrity. In this study we document in detail how national-level codes diverge on almost all aspects concerning research integrity – except for what constitutes egregious misconduct. Besides allowing for potentially unfair responses to joint misconduct by (...) international collaborations, we argue that the divergences raise questions about the envisaged self-regulatory function of the codes of conduct. (shrink)

In this paper we investigate the locus of believability effects in syllogistic reasoning. We identify three points in the reasoning process at which such effects could occur: the initial interpretation of premises, the examination of alternative representations of them (in all of which any valid conclusion must be true), and the “filtering” of putative conclusions. The effect of beliefs at the first of these loci is well established. In this paper we report three experiments that examine whether beliefs have an (...) effect at the other two loci. In experiments 1 and 2 subjects drew their own conclusions from syllogisms that suggested believable or unbelievable ones. In the third experiment they evaluated conclusions that were presented to them. The data show that beliefs both affect the examination of alternative models and act as a filter on putative conclusions. We conclude by showing how some types of problem and some problem contents make the existence of alternative models more obvious than others. (shrink)

The study of the social implications of human enhancement is an interdisciplinary work that draws from the fields of political science, sociology, philosophy, and bioethics, among others. It is also a complex and rapidly evolving subject that raises important questions about the potential benefits and risks of these technologies, as well as how society should govern and regulate their development and use. -/- An in-depth exploration of current and future human enhancement technologies,this book delves into the specifics of current and (...) emerging human enhancement technologies, such as cognitive enhancers, brain-computer interfaces, and genetic engineering, discussing the state of the art, the limitations and also the technological developments that one can expect in the future and how they can be regulated and used responsibly. -/- A comprehensive examination of the political and ethical implications of human enhancement An interdisciplinary work, bringing together leading scholars in the field An in-depth exploration of current and future human enhancement technologies. (shrink)