Regulation of gatekeepers of taxation has been so controversial and important that a review of ethical standards, professional responsibility and industry guidelines is examined. This paper explores whether gatekeepers of taxation need more ethics and enforcement to increase the compliance rate. In this paper we argue that an effective mixture of professional ethics and enforcement of gatekeepers can increase tax compliance. However, we question how much is optimal or reasonable? We theorize that ethics and enforcement should be proportionate to the (...) ecosystem because too much of it can lead to unintended consequences such as increase costs and higher noncompliance. A friendlier tax authority with less complex laws can enhance the compliance process. This strategy, in amalgamation with professional ethics, enforcement policies, and effective reporting systems, could increase the compliance rate. (shrink)

An assessment is made of Rudolf Otto's criticisms of Friedrich Schleiermacher's claim that religious feeling is to be interpreted as essentially involving a feeling of absolute dependence. Otto's criticisms are divided into two kinds. The first suggest that a feeling a dependence, even an absolute one, is the wrong sort of feeling to locate at the heart of religious consciousness. It is argued that this criticism is based on misinterpretations of Schleiermacher's view, which is in fact much closer to Otto's (...) than the latter appreciated. The second kind of criticism suggests that the feeling of absolute dependence cannot play the foundational role assigned to it by Schleiermacher, since it is itself a secondary response. It is argued not only that Otto provides no justification for this criticism, but that Otto's own position is incoherent unless Schleiermacher's view is accepted. (shrink)

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

In its infancy the British Association for the Advancement of Science derived a good deal of its inspiration from the writings of Francis Bacon. But the pursuit of Baconian policies brought with it attendant dangers which critics from Charles Dickens to the Times were not slow to magnify. Although the situation was further complicated by the sensitiveness of institutional Christianity at the start of Victoria's reign, some of the hazards which the Association endured had to be accepted simply as consequences (...) of the attempt to provide a secure platform for British science. (shrink)

Eduard Norden, in the second half of his Agnostos Theos, has maintained with great learning and ingenuity the thesis that predications in the style ‘Thou art ,’ ‘I am ,’ are due to Oriental influence; purely Greek religious language does not go beyond ‘Thou dost ,’ ‘We are indebted to thee for .’ This view appears to be substantially correct. To Oriental influence we may, I think, trace also the custom of stringing together a series of brief predications in or (...) of the second person, for the most part not connected by conjunctions, and producing the effect of a rapid fire of assertions. The earlier Greek examples are not, as a rule, asyndetic. In the Hellenistic age and later we see the other style, as in Catullus 34. 13: ‘tu Lucina dolentibus Iuno dicta puerperis, tu potens Triuia et notho es dicta lumine luna, tu cursu dea menstruo … exples’ 61. 51: ‘te suis tremulus parens inuocat, tibi uirgines zonula soluunt sinus, te timens cupida nouus captat aure maritus’; in Lucretius' proem; in Ovid, Met. IV. 17: ‘tibi enim inconsumpta iuuenta est, tu puer aeternus, tu formosissimus alto conspiceris caelo, tibi cum sine cornibus adstas, uirgineum caput est’; in the invocation of Apollo at the end of the first book of Statius' Thebaid; in Capaneus' prayer to his strong right arm : ; in the Orphic hymns, II. 10-, though they consist mostly of accumulations of epithets; in Menander Rhetor περ πιδειкν : περ [al. Θοραι], περ σ Θνδες, παρ σοкα σελνη τν ετνα λαμβνει; in Valerius Maximus VI. (shrink)

В книге дается анализ основных характерных признаков русской философии, позволяющие выделить ее как нечто особенное из общего контекста философских культур.

A. D. Smith; VI*—The Self and the Good, Proceedings of the Aristotelian Society, Volume 85, Issue 1, 1 June 1985, Pages 101–118, https://doi.org/10.1093/aristot.

The paper examines a single, apparently simple argument for the existence of incompatibilities between the virtues as traits of character. This argument appeals not to empirical truths about human psychology or human nature but to the possibility of conflict between the exercise of different virtues in action. There are, for example, situations in which we can exercise the virtue of truthfulness only at the expense of not exercising the virtue of tact, as when we are asked a question to which (...) the straightforward answer will pain our questioner. The person who in these situations would give a straightforward answer possesses the virtue of truthfulness to a higher degree than the person who would respond more evasively, whereas the latter person possesses the virtue of tact to a higher degree than the former. But since the two responses are mutually exclusive, it follows that the degree to which we possess the virtue of truthfulness must, at least in some measure, correlate inversely with the degree to which we possess the virtue of tact. And similarly for many other pairs of virtues. My paper focusses on the two cardinal assumptions of this argument, viz., (i) that sometimes the exercise of one virtue can conflict with the exercise of another, and (ii) that the degree to which a person possesses a virtue correlates directly with the extent of its exercise, and defends both assumptions against a variety of objections which allege that, in different ways, they are insensitive to the complexity of the virtues. (shrink)

A. D. M. Walker; III*—Gratefulness and Gratitude, Proceedings of the Aristotelian Society, Volume 81, Issue 1, 1 June 1981, Pages 39–56, https://doi.org/10.1093.

Ausgehend von einer postulierten Abstammung der verschiedenen Gymnospermengruppen und der Angiospermen von Progymnospermen werden die Semophylesen der Samenanlagen und deren „Hüll- und Schutzorganen” eingehend besprochen. Das innere Integument ist phylogenetisch wohl aus verwachsenen sterilen Megasporangien entstanden, das aussere ist das Homologon der Cupula der Samenfarnen und ein Achsengebilde.Die dritte Hülle — die interseminalen Schuppen bei den Bennettiteen, die Chlamys bei den Chlamydospermen, die Fruchtknotenwand bei einigen Angiospermengruppen wie Pandanaceen und Cyperaceen, und der Arillus bei Angiospermen mit karpellaten Gynoezien — ist (...) wahrscheinlich aus reduzierten Samenanlagen hervorgegangen. Die vierte, aus sterilen brakteenartigen Phyllomen entstanden, hat in verschiedenen Kombinationen mit fertilen Achsen, die karpellaten Fruchtknoten der Angiospermen gebildet.Die Herkunft der Blütenpflanzen von chlamydospermen- und bennettiteen-ähnlichen Vorfahren wird sehr wahrscheinlich da Übergänge zwischen den „nackten” Samenanlagen vomGnetum-Typ und sogenannten pseudomonomeren Griffeln von Angiospermen vorliegen.En basant la phylogénie de plusieurs groupes de Gymnospermes et d'Angiospermes sur une descente des Progymnospermes du Devonien Supérieur , les sémophylèses des ovules et de ses couches protectrices ont été discuté.Le tégument interne très probablement représente une groupe de mégasporanges stériles fusés, le tégument externe est l'homologue des cupules des ptéridospermes et d'origine axillaire. La troisième couche — les écailles interséminales chez les Bennettitales, la chlamys chez les Chlamydospermes, le paroi de l'ovaire chez quelques Angiospermes comme les Pandanacées, les Piperacées..., l'arille de l'ovule dans les ovaires carpellaires des Angiospermes — est probablement l'homologue d'un nombre d'ovules steriles. La quatrième couche, constituée de phyllomes steriles, s'est associée avec des axes ovulifères en formant les pistils carpellaires des Angiospermes. L'origine des Angiospermes des ancêtres d'un type Chlamydosperme-Bennettitale est indiqué par la morphologie transitoire de quelques ovaires soi-disant „pseudo-monomères” liant les ovules „nues” du typeGnetum avec les pistils du type des Piperacées, Chloranthacées etc. (shrink)