Mary-Elaine Swanson has done an invaluable service for this and subsequent generations by resurrecting awareness and presenting an accurate knowledge of John Locke and his reasoning through an uncensored view of his life, writings, and incalculable influence on America. This book will help Americans understand the importance of Locke's thinking for American constitutionalism today. You will learn the real meaning of the "law of nature" as it was embraced in Colonial America, and the separation of church and (...) state embraced in the Constitution. The Founding Fathers looked to Locke as the source of many of their ideas. Thomas Jefferson considered Locke as one of the three greatest men that ever lived. Locke's contributions to American Liberty can clearly be seen interwoven in our colonial Declarations of Rights, paraphrased in our Declaration of Independence, and incorporated into our Constitution and Bill of Rights. The Declaration is born of the extensively studied and widely taught Treatises On Civil Government by John Locke. There Locke reasoned the very purpose of forming civil government is the protection of property, and that "life, liberty, and property (pursuit of happiness)" are not three separate rights but intrinsically one great and inalienable right he called "property"--which begins with the life of the individual, then his liberty which is essential to his productivity, followed by the right to enjoy the fruits of his labors without fear that the government will confiscate his property. These inalienable rights are from God and legitimate government has no authority to take them away but is chartered in fact to preserve and protect liberty. (shrink)

Though hippocampal volume reduction is a pathological hallmark of schizophrenia, the molecular pathway responsible for this degeneration remains unknown. Recent reports have suggested the potential role of impaired blood-brain barrier function in schizophrenia pathogenesis. However, direct evidence demonstrating an impaired BBB function is missing. In this preliminary study, we used immunohistochemistry and serum immunoglobulin G antibodies to investigate the state of BBB function in formalin-fixed postmortem samples from the hippocampus and surrounding temporal cortex of patients with schizophrenia and controls without (...) schizophrenia matched for age, sex, and race. Since a functional BBB prevents the extravasation of IgGs, detection of IgGs in the parenchyma is used as direct evidence of BBB breakdown. We also developed a semi-quantitative approach to quantify the extent of IgG leak and therein BBB breach. Analysis of our immunohistochemistry data demonstrated a significantly higher incidence of IgG leak in patients with schizophrenia compared to controls. Further, BBB permeability was significantly higher in advanced-age patients with schizophrenia than both advanced-age controls and middle-aged patients with schizophrenia. Male patients with schizophrenia also demonstrated a significant increase in IgG permeability compared to control males. Interestingly, the extravasated IgGs also demonstrated selective immunoreactivity for neurons. Based on these observations, we suggest that BBB dysfunction and IgG autoantibodies could be two key missing pathoetiological links underwriting schizophrenia hippocampal damage. (shrink)

This study investigates the significant relationship between procrastination and academic burnout among first-year college students. Employing correlational design and standardized tests, the statistical analysis reveals that the r coefficient of 0.33 indicates a low positive correlation between the variables. The p-value of 0.00, which is less than 0.05, leads to the decision to reject the null hypothesis. Hence, a significant relationship exists between procrastination and academic burnout among college students.

Is the state we experienced meditating a religious, philosophical, mystical experience? Or is it just a change in brain physiology? Is it possible to achieve a state "beyond the mind" (meditative state) through a technique that uses the mind (meditative technique)? This article explores these aspects by the perspective of neurobiology.

We report the identification of a recurrent, 520-kb 16p12.1 microdeletion associated with childhood developmental delay. The microdeletion was detected in 20 of 11,873 cases compared with 2 of 8,540 controls and replicated in a second series of 22 of 9,254 cases compared with 6 of 6,299 controls. Most deletions were inherited, with carrier parents likely to manifest neuropsychiatric phenotypes compared to non-carrier parents. Probands were more likely to carry an additional large copy-number variant when compared to matched controls. The clinical (...) features of individuals with two mutations were distinct from and/or more severe than those of individuals carrying only the co-occurring mutation. Our data support a two-hit model in which the 16p12.1 microdeletion both predisposes to neuropsychiatric phenotypes as a single event and exacerbates neurodevelopmental phenotypes in association with other large deletions or duplications. Analysis of other microdeletions with variable expressivity indicates that this two-hit model might be more generally applicable to neuropsychiatric disease. © 2010 Nature America, Inc. All rights reserved. (shrink)

Elaine Champagne | : Plutôt qu’une action à poser ou une vertu à développer, l’hospitalité est présentée comme espace fondamental d’émergence de la vie spirituelle et de la contemplation. L’article propose une relecture du texte évangélique de Marthe et Marie, à la lumière des interprétations d’Eckhart et de Caputo. | : Hospitality, rather than being considered as an act to perform or a virtue to develop, is presented as a fundamental space conducive to, and necessary for, the emergence of (...) spiritual life and contemplation. This article invites a rereading of the Gospel account of Martha and Mary in light of the interpretations of Eckhart and Caputo. (shrink)

This book addresses the challenges of living together after empire in many post-colonial cities. It is organized in two sections. The first section focuses on efforts by people of multiple faiths to live together within their contexts, including such efforts within a neighborhood in urban Manchester; the array of attempts at creating multi-faith spaces for worship across the globe; and initiatives to commemorate divisive conflict together in Northern Ireland. The second section utilizes particular postcolonial methods to illuminate pressing issues within (...) specific contexts—including women’s leadership in an indigenous denomination in the variegated African landscape, and baptism and discipleship among Dalit communities in India. In the context of growing multiculturalism in the West, this volume offers a postcolonial theological resource, challenging the epistemologies in the Western academy. (shrink)

Drawing on Mary Russo’s theorization of ‘female grotesques’, this article analyses Take a Peek! – a circus, fairground-styled ‘freak’ show by British performance artist, Bobby Baker. While making a display of or a spectacle out of herself can be argued for all of Baker’s work, Take a Peek!, the third show in her ‘Daily Life’ series, is especially concerned with ‘woman’ on display. The article argues that in Take a Peek! Baker turns herself into a ‘spectacular’ demonstration of ‘failed’ (...) femininity in a way that constitutes a site/sight of feminist critical ‘work’. The analysis proceeds by detailing the various ways in which Baker realizes her performance through strategies that serve to grotesque the feminine and figure an archaic maternal, the sorceress and the hysteric. In conclusion, Baker’s invitation to laugh at the grotesquing of her own body is proposed as a means of empowering those who look, to look differently at the ideas and ‘ideals’ that shape the feminine in contemporary cultural and social systems, and to expose the symbolic feminine for what it truly is – a freak show. (shrink)

Hospitality, rather than being considered as an act to perform or a virtue to develop, is presented as a fundamental space conducive to, and necessary for, the emergence of spiritual life and contemplation. This article invites a rereading of the Gospel account of Martha and Mary (Luke 10:38-42) in light of the interpretations of Eckhart and Caputo.

© 2015, Springer-Verlag Berlin Heidelberg.Genetic studies have identified single nucleotide polymorphisms associated with the risk of prostate cancer. It remains unclear whether such genetic variants are associated with disease aggressiveness. The NCI-SPORE Genetics Working Group retrospectively collected clinicopathologic information and genotype data for 36 SNPs which at the time had been validated to be associated with PC risk from 25,674 cases with PC. Cases were grouped according to race, Gleason score and aggressiveness. Statistical analyses were used to compare the frequency (...) of the SNPs between different disease cohorts. After adjusting for multiple testing, only PC-risk SNP rs2735839 was significantly and inversely associated with aggressive and high-grade disease in European men. Similar associations with aggressive and high-grade disease were documented in African-American subjects. The G allele of rs2735839 was associated with disease aggressiveness even at low PSA levels in both European and African-American men. Our results provide further support that a PC-risk SNP rs2735839 near the KLK3 gene on chromosome 19q13 may be associated with aggressive and high-grade PC. Future prospectively designed, case-case GWAS are needed to identify additional SNPs associated with PC aggressiveness. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Buddhist-Christian Studies 21.1 (2001) 113-114 [Access article in PDF] Japan Society for Buddhist-Christian Studies Paul Swanson Nanzan Institute for Religion and Culture The annual meeting of the Japan Society for Buddhist-Christian Studies (Tözai Shukyö Köryu Gakkai) met on 24-26 July 2000 at the Palaceside Hotel in Kyoto. Major papers were given on the general theme "Spirituality, Nature, and the Self," in preparation for participation in the Sixth Conference (...) of the Society for Buddhist-Christian Studies on "Buddhism, Christianity and Global Healing" held at Pacific Lutheran University on 5-12 August 2000. Although the papers were repeated (in English) at the conference at PLU, the respondents were different.The first paper was given by Okumura Ichirö (a Carmelite priest) on "A Spiritual Pilgrimage: From Buddhism to Christianity." Father Okumura related the story of his spiritual journey, beginning with an interest in Zen and the works of Dögen; his first encounters with Christianity (which were negative); his struggle to understand the teachings of the Bible; his vision of a black-covered Bible with blank pages, and a scorched crucifix; the advice of his Zen Master Nakagawa to be baptized; and his encounter with St. John of the Cross and St. Therese, leading to his becoming a Carmelite priest. A response was given by Nishimura Eshin (Zen priest and Vice President, Hanazono University) who, in his usual feisty manner, noted an empathy for Fr. Okumura's spiritual journey while reaffirming the differences of his own Zen Buddhist faith.The second paper was by Hanaoka Eiko (Professor, Osaka Prefecture University) on "Problems of Spirituality: Facing the Twenty-first Century." Hanaoka approached the issue from her own background in Kyoto School philosophy, presenting five paradigms from which to consider spirituality--relative being, relative nothingness, nihil, absolute being, and absolute nothingness--promoting the paradigm of "absolute nothingness" as the most appropriate for the twenty-first century. The response by Onodera Isao (Professor, Seisen University) reaffirmed the significance of Nishida's philosophy while raising specific questions concerning Hanaoka's presentation, including the query as to how and where "Shinto" would fit in her proposed scheme.The third presentation, opening up the activities on the second day,wasa "research report" by Yagi Seiichi (Professor, Töin University of Yokohama) on "Developing a Theory of Practice for Dialogue Between Buddhism and Christianity." Yagi expressed [End Page 113] a desire to think about "religious practice" as the most important element in religion and couched his discussion in terms of jiga (ego) and jiko (self). He concluded that our contemporary civilization is built with an emphasis on the ego and that Buddhist-Christian dialogue should point to a way beyond egocentrism.The fourth paper was by Kobayashi Enshö (Professor, Hanazono University) on "Maya and Mary: Spirituality and Nature ofTwo Sacred Wombs." Kobayashi examined the respective developments concerning Maya, the mother of Siddhartha, and Mary, the mother of Jesus, in Buddhism and Christianity, pointing out various common elements as well as differences in the role and influence of "mother images" in the history of the two religious traditions. In response, Kawanami Akira (Professor, Töyö University) speculated that a reason for significant differences in the role of Maya and Mary could be due to the presence of Mary throughout Jesus' career, while Maya passed away one week after Siddhartha's birth.The fifth and final paper consisted of another "research report," this time by Takada Shinryö(Professor, Ryukoku University) on "Mappö and Eschatology: What Can Buddhism Learn from Christianity?"Takada, inspired by a symposium on the theme "What Can Christianity Learn from Buddhism"(sponsored by the Nanzan Institute for Religion and Culture in 1997), attempted to compare the meaning of eschatology in Christianity and that of mappö (the degenerate "latter" age) in Buddhism. Speaking from the perspective of Pure Land Buddhism, he emphasized the importance of the idea that "mappö is now" rather than a specific historical period.On the third day, a final summary and discussion was led by Ueda Shizuteru. As is the common practice for the meeting, all participants (about thirty) were invited to give a... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Buddhist-Christian Studies 21.1 (2001) 113-114 [Access article in PDF] Japan Society for Buddhist-Christian Studies Paul Swanson Nanzan Institute for Religion and Culture The annual meeting of the Japan Society for Buddhist-Christian Studies (Tözai Shukyö Köryu Gakkai) met on 24-26 July 2000 at the Palaceside Hotel in Kyoto. Major papers were given on the general theme "Spirituality, Nature, and the Self," in preparation for participation in the Sixth Conference (...) of the Society for Buddhist-Christian Studies on "Buddhism, Christianity and Global Healing" held at Pacific Lutheran University on 5-12 August 2000. Although the papers were repeated (in English) at the conference at PLU, the respondents were different.The first paper was given by Okumura Ichirö (a Carmelite priest) on "A Spiritual Pilgrimage: From Buddhism to Christianity." Father Okumura related the story of his spiritual journey, beginning with an interest in Zen and the works of Dögen; his first encounters with Christianity (which were negative); his struggle to understand the teachings of the Bible; his vision of a black-covered Bible with blank pages, and a scorched crucifix; the advice of his Zen Master Nakagawa to be baptized; and his encounter with St. John of the Cross and St. Therese, leading to his becoming a Carmelite priest. A response was given by Nishimura Eshin (Zen priest and Vice President, Hanazono University) who, in his usual feisty manner, noted an empathy for Fr. Okumura's spiritual journey while reaffirming the differences of his own Zen Buddhist faith.The second paper was by Hanaoka Eiko (Professor, Osaka Prefecture University) on "Problems of Spirituality: Facing the Twenty-first Century." Hanaoka approached the issue from her own background in Kyoto School philosophy, presenting five paradigms from which to consider spirituality--relative being, relative nothingness, nihil, absolute being, and absolute nothingness--promoting the paradigm of "absolute nothingness" as the most appropriate for the twenty-first century. The response by Onodera Isao (Professor, Seisen University) reaffirmed the significance of Nishida's philosophy while raising specific questions concerning Hanaoka's presentation, including the query as to how and where "Shinto" would fit in her proposed scheme.The third presentation, opening up the activities on the second day,wasa "research report" by Yagi Seiichi (Professor, Töin University of Yokohama) on "Developing a Theory of Practice for Dialogue Between Buddhism and Christianity." Yagi expressed [End Page 113] a desire to think about "religious practice" as the most important element in religion and couched his discussion in terms of jiga (ego) and jiko (self). He concluded that our contemporary civilization is built with an emphasis on the ego and that Buddhist-Christian dialogue should point to a way beyond egocentrism.The fourth paper was by Kobayashi Enshö (Professor, Hanazono University) on "Maya and Mary: Spirituality and Nature ofTwo Sacred Wombs." Kobayashi examined the respective developments concerning Maya, the mother of Siddhartha, and Mary, the mother of Jesus, in Buddhism and Christianity, pointing out various common elements as well as differences in the role and influence of "mother images" in the history of the two religious traditions. In response, Kawanami Akira (Professor, Töyö University) speculated that a reason for significant differences in the role of Maya and Mary could be due to the presence of Mary throughout Jesus' career, while Maya passed away one week after Siddhartha's birth.The fifth and final paper consisted of another "research report," this time by Takada Shinryö(Professor, Ryukoku University) on "Mappö and Eschatology: What Can Buddhism Learn from Christianity?"Takada, inspired by a symposium on the theme "What Can Christianity Learn from Buddhism"(sponsored by the Nanzan Institute for Religion and Culture in 1997), attempted to compare the meaning of eschatology in Christianity and that of mappö (the degenerate "latter" age) in Buddhism. Speaking from the perspective of Pure Land Buddhism, he emphasized the importance of the idea that "mappö is now" rather than a specific historical period.On the third day, a final summary and discussion was led by Ueda Shizuteru. As is the common practice for the meeting, all participants (about thirty) were invited to give a... (shrink)

My dissertation asks how we affect conversational context and how it affects us when we participate in any conversation—including philosophical conversations. Chapter 1 argues that speakers make pragmatic presuppositions when they use proper names. I appeal to these presuppositions in giving a treatment of Frege’s puzzle that is consistent with the claim that coreferential proper names have the same semantic value. I outline an explanation of the way presupposition carrying expressions in general behave in belief ascriptions, and suggest that substitutivity (...) failure is a special case of this behavior. Chapter 2 develops a compositional probabilistic semantics for the language of subjective uncertainty, including epistemic adjectives scoped under quantifiers. I argue that we should distinguish sharply between the effects that epistemically hedged statements have on conversational context, and the effects that they have on belief states. I also suggest that epistemically hedged statements are a kind of doxastic advice, and explain how this hypothesis illuminates some otherwise puzzling phenomena. Chapter 3 argues that ordinary causal talk is deeply sensitive to conversational context. The principle that I formulate to characterize that context sensitivity explains at least some of the oddness of ‘systematic causal overdetermination,’ and explains why some putative overgenerated causes are never felicitously counted, in conversation, as causes. But the principle also makes metaphysical theorizing about causation rather indirectly constrained by ordinary language judgments. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vacabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it. Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury (...) trials, and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre. Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inatriculate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. About the Author: Elaine Scarry is Associate Professor of English at the University of Pennsylvania. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vocabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it.Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury trials, (...) and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre.Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inarticulate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. (shrink)

"--J.M.Coetzee "Here is a writer almost magically summoning up the world through words and ideas, in a new way, and so guiding the reader, lovingly, to receive the treasures and accept the pleasures of this book as naturally as breathing.

What is the role of gesture in classroom science talk? This study first approaches the question generally, by asking how children communicate their knowledge of the seasons. We then ask how gestures function as they interplay with language in students' science talk. A typology, coded for High or Low lexical and gestural specification, summarized how thirteen sixth graders externalized their knowledge of seasonal change. Applying it to sixteen student discourse excerpts, we tested its usefulness as an analytical tool. Representational gestures (...) functioned as redundant to, or enhancing of ideas expressed through speech, or alternatively as carriers of scientific meaning. Findings show that gestures are an expected mode of communication in the science classroom. They can reveal student knowledge that is missing from verbal communication. Additionally, gestures may figure crucially in the construction as well as the communication of scientific insights. (shrink)

This paper addresses the problems that must be considered if computers are going to treat their users as individuals with distinct personalities, goals, and so forth. It first outlines the issues, and then proposes stereotypes as a useful mechanism for building models of individual users on the basis of a small amount of information about them. In order to build user models quickly, a large amount of uncertain knowledge must be incorporated into the models. The issue of how to resolve (...) the conflicts; hot will arise along such inferences is discussed. A system, Grundy, is described that builds models of its users, with the aid of stereotypes, and then exploits those models to guide it in its task, suggesting novels that people may find interesting. If stereotypes are to be useful to Grundy, they must accurately characterize the users of the system. Some techniques to modify stereotypes on the basis of experience are discussed. An analysis of Grundy's performance shows that its user models are effective in guiding its performance. (shrink)

When moral or religious teachings have public and political effects, analysis usually focuses on the message, but attention to the manner in which the teachings are communicated is equally important in understanding their power to influence the course of events. Oscar Romero's particular style of moral discourse was remarkably effective for three reasons: First, his moral reasoning resonated with Salvadoran identity. It was intelligible within those reigning assumptions about national history and territory that could actually move a public to action. (...) Second, his moral judgments were timely. Romero sought to discern what was possible for the Salvadoran public at a given moment. Third, Romero had integrity as a public figure. He lived in such a way that his life, and especially his death, became an exemplary embodiment of the larger religious narrative that both grounded his ethics and gave meaning to the nation. (shrink)

This article aims to contribute to the currently sparse literature on transnational families and gender. It focuses on the retrospective accounts of Caribbean-born adults who as children were serial migrants, joining their parents in the UK following a period of separation. It considers aspects of their relationships with their siblings and with their mothers and fathers. The article illuminates what the serial migrants viewed as contradictory everyday practices that produced ‘non-shared environments’. It discusses three ways in which transnationalism appeared to (...) be a central part of the serial migrants’ family lives. First, it was embodied. Second, it was lived as cultural difference between Caribbean-born and UK-born siblings. Third, it was reported to be evident in parental practices. The article illustrates the importance of viewing gendered narratives in a psychosocial intersectional perspective. (shrink)

The powerful images of the events^ of 9/11 have made an indelible impression on the world psyche. It has given rise to a pervasive rhetoric in practically all fields attempting to explain, interpret and understand the underlying causes and world changing consequences of the events. In a post-modern and secular world it has led to a refocusing on the religious fervour and ideals at work in established religions and in movements that are ostensibly devoid of all religious motivation, such as (...) expansive globalization and American free enterprise capitalism. I argue that similar ideological and "religious" notions are at work in the conflict of worldviews represented by this historical event. In order to substantiate this claim and an identification of the ideological sources of the malaise at work in the world requires a clear distinction between religion, myth and ideology and the legitimate role played by constitutive root metaphors in culture, science and society. Root metaphor analysis reveals the underlying 'war of worlds' at work in the foundational symbolizations of the world (Gibson Winter, 1981) which function as fundamental building blocks of the "cultural cosmologies" of society (Harrington, 1995, 360). It is not only religious convictions that shape the world but the choices of metaphors by scientists, educators and politicians are not random and innocent but fraught with root metaphorical notions as religious as those of their ostensibly secular counterparts and thus laden with frameworks that dramatically alter the perception of phenomena and the behaviour and actions of groups. Harrington's (1995) analysis of the role of holism in the shadow of the Third Reich shows this very clearly. Recognition of the presence and influence of root metaphors of an ideological nature will contribute to the dies-enchantment with their allure. This paper attempts to develop a methodology on the basis of which it is possible to distinguish between the legitimate function of root metaphors in science and society and their hypostatization. (shrink)

This is the first volume on category theory for a broad philosophical readership. It is designed to show the interest and significance of category theory for a range of philosophical interests: mathematics, proof theory, computation, cognition, scientific modelling, physics, ontology, the structure of the world.

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)

Just Business provides the first comprehensive, reasoned framework for resolving questions of business ethics and corporate governance. Innovative, accessible, and global in scope, its powerful Ethical Decision Model can be used to manage the ethical problems of business as they arise in all their complexity and variety. Just Business combines business realism with philosophical rigor, and demonstrates that it is not necessary to emasculate or to adulterate business for business to be ethical. The book benefits from Elaine Sternberg's extensive (...) experience as an academic philosopher, an international investment banker, and head of successful businesses. She is now Principal of a London-headquartered consultancy firm, and Research Fellow in Philosophy at the University of Leeds. (shrink)

Much has been said about intuitionistic and classical logical systems since Gentzen’s seminal work. Recently, Prawitz and others have been discussing how to put together Gentzen’s systems for classical and intuitionistic logic in a single unified system. We call Prawitz’ proposal the Ecumenical System, following the terminology introduced by Pereira and Rodriguez. In this work we present an Ecumenical sequent calculus, as opposed to the original natural deduction version, and state some proof theoretical properties of the system. We reason that (...) sequent calculi are more amenable to extensive investigation using the tools of proof theory, such as cut-elimination and rule invertibility, hence allowing a full analysis of the notion of Ecumenical entailment. We then present some extensions of the Ecumenical sequent system and show that interesting systems arise when restricting such calculi to specific fragments. This approach of a unified system enabling both classical and intuitionistic features sheds some light not only on the logics themselves, but also on their semantical interpretations as well as on the proof theoretical properties that can arise from combining logical systems. (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)

"--Robert Fagles, translator of Homer's "Iliad" "I finished "Dreaming by the Book" feeling that fundamental aspects of the nature of consciousness had been peeled open and exposed to view."--Stephen M. Kosslyn, author of "Image and Brain".