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

Human geography, as a subject, has become widely recognized since its connections with the social sciences have widened and deepended the study of people, places and social structures. Horizons in Human Geography provides a clear and accessible sketch map of some of the latest and most promising developments in the subject. The book starts by assessing the role and limitations of techniques, models and theories and proceeds to provide a broad-ranging overview of the major social, cultural, urban, regional, political, economic (...) and environmental issues confronting geographers today. Contents: Introduction; Part I: Beyond The Quantitative Revolution; Part II: People and Places, Societies and Spaces; Part III: Explorations in the City; IV: Landscapes of Production; Part V: Regional Geographies and Global Perspectives; Part VI: Politicising The Environment. Contributors: Derek Gregory, Rex Walford, Michael J. Clark, Alan Wilson, R. J. Johnston, John Eyles, Denis Cosgrove, Linda McDowell, Roger Lee, Keith Bassett, John Short, Richard Dennis, Ian Douglas, Doreen Massey, Richard Meegan, John Harriss, Barbara Hariss, Nigel Thrift, Michael Taylor, Peter Taylor, Graham E. Smith, Stuart Cobridge, Judith Rees, Timothy O'Riordan and Bill Mead. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 39.4 (2005) 1-2 [Access article in PDF] A Personal Tribute to Nellie McCaslin: 20 August 1914–28 February 2005 Nellie McCaslin, pioneer in creative drama and educational theatre, passed away earlier this year in New York City at age 90. Having obtained a bachelor's degree from Western Reserve University in 1936 and a master's degree in 1937, she went on to study improvisation with Maria (...) Ouspenskaya, of the Moscow Art Theatre, in California. In 1957, she received a Ph.D. from the School of Education at New York University (NYU). A longtime Greenwich Village resident, she became associate dean at the Gallatin School of Individualized Study and for over thirty years was an adjunct faculty member at NYU's Program in Educational Theatre.Her publications include Theatre for Children in the United States: A History (1971), Children and Drama (1975), Theatre for Young Audiences (1978), and Creative Drama in the Classroom and Beyond (2006), forthcoming in its eighth edition. She will be fondly remembered by her colleagues and friends for her keynote speeches delivered at conferences and events from Canada to Switzerland, from Israel to Taiwan. Throughout her career, she enthusiastically encouraged imagination and creativity through creative drama and the arts. In 1977, she was elected to the American College of Fellows. She received an honorary Doctor of Humanities from Ferrum College, Virginia, in 1986. Nellie's outstanding contribution to educational theatre was recognized with a Lifetime Achievement Award from the American Alliance of Theatre and Education in 1996 and with a Medallion Award from the Children's Theatre Foundation in 2001.At the Program in Educational Theatre at NYU, she taught courses in Theatre for Young Audiences and Creative Drama. She would also invite [End Page 1] friends and acquaintances to attend seminars at her church, First Presbyterian in the Village, and afterwards we might return to her apartment on 10th Street, where she would introduce us to fellow artists. Nellie found time to volunteer at church and at the local animal shelter, Bide-A-Wee. Her tireless energy and compassion were expressions of her love of living. She had begun to act again and each summer would travel south to take part in the Blue Ridge Dinner Theatre. Artistic Director Rex Stephenson said recently, "She's the only person that could cash a check from New York in Rocky Mount, Virginia, because everybody knew who she was."1 People were drawn to Nellie, as if by her luminous presence; she always had time to listen. Active to the end, she wrote the article that appears in this issue of the Journal of Aesthetic Education. Before she died, Nellie was working with NYU students to create a new play. At St. Vincent's in Manhattan, she was rehearsing her lines by telephone from her hospital bed. She will be deeply missed. Alistair Martin-Smith Endnote 1. Margalit Fox, "Nellie McCaslin, Professor and Children's Theater Authority, Dies at 90," New York Times, 12 March 2005.Photo by Maya Ishiura... (shrink)

This is the first dictionary dedicated to the work of Jean Baudrillard. It explains and contextualises more than a hundred key concepts, terms, influences and topics within his thought. An essential reference for students and scholars of Baudrillard, it also serves as an authoritative overview of how his ideas have shaped a broad range of disciplines, from art, architecture, film and photography to sociology, philosophy, human geography, media studies and cultural studies. The entries are written by 35 leading Baudrillard specialists (...) from around the world, including Rex Butler, Mike Gane, Gary Genosko, Victoria Grace, Diane Rubenstein and Andrew Wernick. (shrink)

This chapter contains section titled: Background A Global Difference Principle? Two Main Cases A Closer Look Rawls's Background Thinking Puzzlement Rawls's Arguments: an Appraisal Notes.

In the late 1990s, Rosalind Krauss, one of the principal theorists of post-modernism in the arts, began using the term "post-medium" in her work. It was a nod to the American "ordinary language" philosopher Stanley Cavell, who had been thinking through a concept of medium in art for 30 years. Today with the decline of post-modernism, Stanley Cavell has emerged as one of the most important figures for thinking again about the visual arts, film and theatre. Stanley Cavell and the (...) Arts looks at Cavell's extensive writings on a wide variety of artforms and at a number of writers (Michael Fried, William Rothman) influenced by his work. Over a 50-year career, Cavell wrote about visual art, photography, classical music, Shakespeare, the plays of Samuel Beckett and perhaps most notably Hollywood cinema. Stanley Cavell and the Arts offers an overview of Cavell's writings on the arts, situating them within his wider philosophical practice, analysing in detail his treatment of particular art forms and looking at the work of those he has deeply shaped. (shrink)

The paper has three main sections. The first is concerned with developing the idea of a democratic system of rights. The second section turns, then, to constructing an idea of economic justice suitable to such a system. The paper concludes, in its final section, with a brief reflection on and assessment of the general line of argument taken.

Robots try to figure out the difference between facts and opinions.

Here we review 37 modern neuroimaging studies in an attempt to address this question posed by Halstead (1947) as he and other icons of the last century endeavored to understand how brain and behavior are linked through the expression of intelligence and reason. Reviewing studies from functional (i.e., functional magnetic resonance imaging, positron emission tomography) and structural (i.e., magnetic resonance spectroscopy, diffusion tensor imaging, voxel-based morphometry) neuroimaging paradigms, we report a striking consensus suggesting that variations in a distributed network predict (...) individual differences found on intelligence and reasoning tasks. We describe this network as the Parieto-Frontal Integration Theory (P-FIT). The P-FIT model includes, by Brodmann areas (BAs): the dorsolateral prefrontal cortex (BAs 6, 9, 10, 45, 46, 47), the inferior (BAs 39, 40) and superior (BA 7) parietal lobule, the anterior cingulate (BA 32), and regions within the temporal (BAs 21, 37) and occipital (BAs 18, 19) lobes. White matter regions (i.e., arcuate fasciculus) are also implicated. The P-FIT is examined in light of findings from human lesion studies, including missile wounds, frontal lobotomy/leukotomy, temporal lobectomy, and lesions resulting in damage to the language network (e.g., aphasia), as well as findings from imaging research identifying brain regions under significant genetic control. Overall, we conclude that modern neuroimaging techniques are beginning to articulate a biology of intelligence. We propose that the P-FIT provides a parsimonious account for many of the empirical observations, to date, which relate individual differences in intelligence test scores to variations in brain structure and function. Moreover, the model provides a framework for testing new hypotheses in future experimental designs. (shrink)

The Problem of Perception offers two arguments against direct realism--one concerning illusion, and one concerning hallucination--that no current theory of ...

Quentin Smith offers powerful arguments against the New Theory of Reference propounded by leading thhinkers in the philosophy of language. Smith defends the tensed theory of time and argues that the simultaneity is absoltue, basing this position on the theory that all propositions exist in time. Using detailed propostitions and a theory of cognitive significance, he introduces an alternative interpretation of reference that will be relevant to metaphysicians, philosophers of science and philosophers of language and may come to (...) be recognised as the definitive statement on the tensed theory of time. (shrink)

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

Of all the major philosophical works, Kant's Critique of Pure Reason is one of the most rewarding, yet one of the most difficult. Norman Kemp Smith's Commentary elucidates not only textural questions and minor issues, but also the central problems which arise, he contends, from the conflicting tendencies of Kant's own thinking. Kemp Smith's Commentary continues to be in demand with Kant scholars, and it is being reissued here with a new introduction by Sebastian Gardner to set it (...) in its contemporary context. (shrink)

WE must first state the subject of our inquiry and the faculty to which it belongs: its subject is demonstration and the faculty that carries it out demonstrative science.

This chapter brings overlapping consensus and its relation to constitutional consensus together, center stage. Since constitutional consensus on its own goes a considerable distance toward providing political stability, the chapter explains how overlapping consensus goes beyond constitutional consensus. What overlapping consensus supplies, which freestanding justification and constitutional consensus can't, is a distinctive set of comprehensive moral and religious reasons endorsing and thereby justifying, each for its own reasons, the liberal order. The chapter takes up the difficult question whether traditional utilitarianism (...) could figure in an overlapping consensus that assigns priority to the “rights, liberties, and opportunities” characteristic of liberalism over the “claims of the general good.” It attempts to provide an argument for saying that a well‐known version of utilitarianism (called indirect utilitarianism) could in fact be part of an overlapping consensus so conceived. (shrink)

On the Genealogy of Morality (GM hereafter) analyzes an enormous range of topics. Its pacing is erratic, shifting instantaneously from patient strolls through arcane scholarly topics to breathless gallops through large intellectual districts at such high speed that attending to any one topic is nearly impossible. It refers to obscure 18th and 19th century intellectuals most 21st century readers have never heard of, along with figures from the ancient world many readers will only have heard of in other contexts, and (...) even some figures many of us are likely to think should not be mentioned in a book of philosophy. Despite these challenges and difficulties, GM is expansive, enlightening, entertaining, probing, and devastating. (shrink)

An analysis and assessment of Nietzsche's metapsychology. Nietzsche is neither a dualist nor a physical reductionist about the mind. Instead, he is best interpreted as thinking that the mind is embodied and embedded in a larger natural and social environment with which it is dynamically engaged.

This chapter contains section titled: Background John Rawls History of The Law of Peoples Rawls's Law of Peoples The Importance of The Law of Peoples and its Reception How the Book is Organized Some Areas Still to Be Addressed Notes.

This title presents a comprehensive guide to interpretative phenomenological analysis (IPA) which is an increasingly popular approach to qualitative inquiry taught to undergraduate and postgraduate students today.

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

Wind turbine noise is annoying and has been linked to increased levels of psychological distress, stress, difficulty falling asleep, and sleep interruption. For these reasons, there is a need for competently designed noise standards to safeguard community health and well-being. The authors identify key considerations for the development of wind turbine noise standards, which emphasize a more social and humanistic approach to the assessment of new energy technologies in society.

This article argues that secularism is not neutral. Secularization is a process, the secular state is a structure, whereas secularism is a political philosophy. Secularism takes two main forms: first, a “benevolent” secularism that endeavours to treat all religious and nonreligious belief systems even-handedly, and, second, a “hostile” kind that privileges unbelief and excludes religion from the public sphere. I analyze the European Court of Human Rights decision in Lautsi v Italy, which illustrates these types. The article concludes that secularism (...) as a political philosophy cannot be neutral, and the secular state is not neutral in its effects, standpoint, governing assumptions or treatment of religious truth claims. (shrink)

A ‘lottery belief’ is a belief that a particular ticket has lost a large, fair lottery, based on nothing more than the odds against it winning. The lottery paradox brings out a tension between the idea that lottery beliefs are justified and the idea that that one can always justifiably believe the deductive consequences of things that one justifiably believes – what is sometimes called the principle of closure. Many philosophers have treated the lottery paradox as an argument against the (...) second idea – but I make a case here that it is the first idea that should be given up. As I shall show, there are a number of independent arguments for denying that lottery beliefs are justified. (shrink)

The essay constructs an ontological theory designed to capture the categories instantiated in those portions or levels of reality which are captured in our common sense conceptual scheme. It takes as its starting point an Aristotelian ontology of “substances” and “accidents”, which are treated via the instruments of mereology and topology. The theory recognizes not only individual parts of substances and accidents, including the internal and external boundaries of these, but also universal parts, such as the “humanity” which is an (...) essential part of both Tom and Dick, and also “individual relations”, such as Tom’s promise to Dick, or their current handshake. (shrink)

In "Nietzsche's Perspectivism", Steven Hales and Rex Welshon offer an analytic approach to Nietzsche's important idea that truth is perspectival. Drawing on Nietzsche's entire published corpus, along with manuscripts he never saw to press, they assess the different perspectivisms at work in Nietzsche's views with regard to truth, logic, causality, knowledge, consciousness, and the self. They also examine Nietzsche's perspectivist ontology of power and the attendant claims that substances and subjects are illusory while forces and alliances of power constitute the (...) only reality. Hales and Welshon present Nietzsche's treatment of perspectivism as both more complex and more fruitful than the common view of it as a doctrine that truth is not objective. Neither a metaphor nor a methodology, perspectivism emerges as a protean concept akin to a unifying theme; an alternative to the absolutism that recurs in science, philosophy, and religion; and a technique for revealing the unimagined possibilities open to every individual. (shrink)

Deleuze argued that a fundamental mutation in the concept of time occurred in Kant. In antiquity, the concept of time was subordinated to the concept of movement: time was a ‘measure’ of movement. In Kant, this relation is inverted: time is no longer subordinated to movement but assumes an autonomy of its own: time becomes "the pure and empty form" of everything that moves and changes. What is essential in the theory of time is not the distinction between objective ‘clock (...) time’ (or physical time) and the subjective experience of ‘time consciousness,’ since both of them measure movements, whether the movement of extensive objects or intensive states. What is fundamental is rather the relation between time and movement, since time can only assume its own concept when it ceases to be subordinate to movement, whether that movement is objective or subjective. This article examines how Kant inverted the relation between time and movement, and how Deleuze’s own theory of time builds on Kant’s revolution and extends it further. (shrink)

Epistemic permissivism is the view that it is possible for two people to rationally hold incompatible attitudes toward some proposition on the basis of one body of evidence. In this paper, I defend a particular version of permissivism – unacknowledged permissivism (UP) – which says that permissivism is true, but that no one can ever rationally believe that she is in a permissive case. I show that counter to what virtually all authors who have discussed UP claim, UP is an (...) attractive view: it is compatible with the intuitive motivations for permissivism and avoids a significant challenge to permissivism: the arbitrariness objection. (shrink)

According to the standard story of action, a story that can be traced back at least to David Hume , actions are those bodily movements that are caused and rationalized by a pair of mental states: a desire for some end, where ends can be thought of as ways the world could be, and a belief that something the agent can just do, namely, move her body in the way to be explained, has some suitable chance of making the world (...) the relevant way. Bodily movements that occur otherwise aren't actions, they are mere happenings. (shrink)

My concern in this paper is with the claim that knowledge is a mental state – a claim that Williamson places front and centre in Knowledge and Its Limits. While I am not by any means convinced that the claim is false, I do think it carries certain costs that have not been widely appreciated. One source of resistance to this claim derives from internalism about the mental – the view, roughly speaking, that one’s mental states are determined by one’s (...) internal physical state. In order to know that something is the case it is not, in general, enough for one’s internal physical state to be a certain way – the wider world must also be a certain way. If we accept that knowledge is a mental state, we must give up internalism. One might think that this is no cost, since much recent work in the philosophy of mind has, in any case, converged on the view that internalism is false. This thought, though, is too quick. As I will argue here, the claim that knowledge is a mental state would take us to a view much further from internalism than anything philosophers of mind have converged upon. (shrink)

An Essay on Metaphysics is one of the finest works of the great Oxford philosopher R. G. Collingwood : in it he considers the nature of philosophy, especially of metaphysics, and puts forward his original and influential theories of absolute presuppositions, causation, and the logic of question and answer. Three fascinating unpublished pieces by Collingwood have been added for this revised edition: they illuminate and amplify the ideas of the Essay, to which they are closely related. The editor Rex Martin (...) contributes a substantial introduction telling the story of the composition of all these works, discussing their major themes, and setting them in the context of Collingwood's philosophy as a whole. (shrink)