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)

Peter Adamson offers an accessible, humorous tour through a period of eight hundred years when some of the most influential of all schools of thought were formed: from the third century BC to the sixth century AD. He introduces us to Cynics and Skeptics, Epicureans and Stoics, emperors and slaves, and traces the development of Christian and Jewish philosophy and of ancient science. Chapters are devoted to such major figures as Epicurus, Lucretius, Cicero, Seneca, Plotinus, and Augustine. But in (...) keeping with the motto of the series, the story is told 'without any gaps, ' providing an in-depth look at less familiar topics that remains suitable for the general reader. For instance, there are chapters on the fascinating but relatively obscure Cyrenaic philosophical school, on pagan philosophical figures like Porphyry and Iamblichus, and extensive coverage of the Greek and Latin Christian Fathers who are at best peripheral in most surveys of ancient philosophy. A major theme of the book is in fact the competition between pagan and Christian philosophy in this period, and the Jewish tradition also appears in the shape of Philo of Alexandria. Ancient science is also considered, with chapters on ancient medicine and the interaction between philosophy and astronomy. Considerable attention is paid also to the wider historical context, for instance by looking at the ascetic movement in Christianity and how it drew on ideas from Hellenic philosophy. From the counter-cultural witticisms of Diogenes the Cynic to the subtle skepticism of Sextus Empiricus, from the irreverent atheism of the Epicureans to the ambitious metaphysical speculation of Neoplatonism, from the ethical teachings of Marcus Aurelius to the political philosophy of Augustine, the book gathers together all aspects of later ancient thought in an accessible and entertaining way. (shrink)

In the history of philosophy, few topics are so relevant to today's cultural and political landscape as philosophy in the Islamic world. Yet, this remains one of the lesser-known philosophical traditions. In this Very Short Introduction, Peter Adamson explores the history of philosophy among Muslims, Jews, and Christians living in Islamic lands, from its historical background to thinkers in the twentieth century.Introducing the main philosophical themes of the Islamic world, Adamson integrates ideas from the Islamic and Abrahamic faiths to (...) consider the broad philosophical questions that continue to invite debate: What is the relationship between reason and religious belief? What is the possibility of proving God's existence? What is the nature of knowledge? Drawing on the most recent research in the field, this book challenges the assumption of the cultural decline of philosophy and science in the Islamic world by demonstrating its rich heritage and overlap with other faiths and philosophies. (shrink)

Peter Adamson presents an engaging and wide-ranging introduction to the thinkers and movements of two great intellectual cultures: Byzantium and the Italian Renaissance. First he tells the story of philosophy in the Eastern Christian world, from such early figures as John of Damascus in the eighth century to the late Byzantine scholars of the fifteenth century. Then he explores the rebirth of philosophy in Italy in the fifteenth and sixteenth centuries, the era ofMachiavelli, Giordano Bruno, and Galileo. This is (...) the sixth volume in Adamson's History of Philosophy Without Any Gaps, taking us to the threshold of the early modern era. (shrink)

In this account of his mature thinking, Peter Marshall develops a dynamic and organic philosophy for the coming millennium which he calls liberation ecology. Liberation ecology is holistic in viewing the world as a harmonious whole and all beings and things as interwoven threads in nature's web. It is intuitive in recognizing intuition as the main source of knowledge and the imagination as the great organ of morality. It is ecological in seeing human beings as fellow voyagers with other (...) species in the magnificent odyssey of evolution. Above all, it is libertarian in seeking to release humanity, society and nature from their existing burdens so that they can unfurl and realize together their full potential. Exploring our strengths and possibilities, this book presents the ideas and values needed to ride the winds of change at this crucial stage in our development and in the history of the world. It provides a new philosophy for a new era, an uplifting and inspired vision which combines ancient wisdom and modern insights, reason and feeling, science and poetry, myth and the marvellous. It offers a guide for the future on how to rive in the most fulfilling way and how to create a genuinely free and sustainable society in harmony with nature. (shrink)

In delineating a trajectory of human history, anthropology and other social sciences have tended to describe traditional life in particular geographic terms while leaving modem experience universal in scope. Studies of science and technology, while helping to locate and describe centers of modern practice, have less frequently explored their edges. Using a case study of the location of the primary French/european space launch site in French Guiana, this article examines technologies associated with the development of space beyond the atmosphere by (...) evaluating the impact of rockets and satellites on the construction of human space on the ground. Exploring the social significance of a modem sky and its transformation of one tropical margin into a technical center, the question of where things are becomes one of how they are defined. The modem appears less a placeless universal center and more a moving boundary, one dividing humans, nature, and technology into less stable domains. (shrink)

When machine learning, data and AI are reshaping the human experience, Peter Hershock gives us a new way to think about attention, presence and ethics in our changing lives by balancing Western technology with Asian philosophy. He explains how Confucian and Socratic ethics can make visible what a history of choices about remaking ourselves has rendered invisible, and applies Buddhist ideas to give us an understanding about the self and consciousness. Seamlessly blending ancient Chinese, Indian and Greek philosophy, Hershock (...) responds to the challenge of staying present during the age of technology. (shrink)

Changing Ideals in Modern Architecture revolutionized the understanding of modernism in architecture, pushing back the sense of its origin from the early twentieth century to the 1750s and thus placing architectural thought within the a broader context of Western intellectual history. This new edition of Peter Collins's ground-breaking study includes all seventy-two illustrations of the original hard cover edition, which has been out of print since 1967, and restores the large format.

One of the fundamental aims of nursing is to safeguard or promote patients' "quality of life." Perspectives on Quality of Life examines existing ways of defining the concept and argues that nurses need to adopt a fresh approach, which more accurately reflects patients' concerns and helps them to develop practical ways of promoting the well-being of people in their care. Part One provides an analysis of statistical approaches to quality of life, including social indicators, the Quality Adjusted Life Year (QALY), (...) and the medical outcomes literature. Part Two proposes an alternative, qualitative approach to organizing care, which respects the patients' choice and individuality. Part three presents the findings of new research into the quality of life of older people in hospital wards. (shrink)

Journal Name: Philologus Issue: Ahead of print.

In Africa, and in Zimbabwe in particular, education has played a critical role in transforming society through missionaries who brought education as inseparable from Christianity. This article argues that mission school education was a pillar of transformation and that mission schools functioned as centres of integration facilitation where learners discovered how to contribute in the change of their biosphere. It further argues that Zimbabwean mission schools are still bearing fruit in various contexts as seedbeds of social transformation. For Zimbabwe, education (...) was and is still the hub of social transformation. Using a desk research approach of historical analysis and participant observation, this article explores how Zimbabwean Methodism transforms society by remaining within the academic niche that continues to facilitate societal transformation. It also discusses how the Methodist Church in Zimbabwe (MCZ) has influenced universal transformation processes through mission schools. The article concludes that mission schools are positive contributors to social transformation in Zimbabwe today, and that no transformation can be argued to have taken place without them.Contribution: This study contributes to the ongoing academic niche that facilitates social transformation through mission schools in society. This also feeds into fulfilling the Sustainable Development Goal 4 of quality education which is contributed by mission schools. (shrink)

Political deliberation and decision-making typically take place in circumstances of substantial uncertainty about what should be done. Some of this uncertainty concerns decision-relevant empirical facts and some of it concerns decision-relevant normative facts. It is widely accepted that uncertainty about empirical facts should make us cautious and that political justification must take such uncertainty into account. Some have argued, however, that uncertainty about empirical and normative facts is not symmetrical, and that normative uncertainty does not demand the same caution. In (...) this chapter, I argue that the argument against symmetry does not work in the political context and that political justification must take normative uncertainty into account. (shrink)

In der Reihe Beihefte zur Zeitschrift für die alttestamentliche Wissenschaft erscheinen Arbeiten zu sämtlichen Gebieten der alttestamentlichen Wissenschaft. Im Zentrum steht die Hebräische Bibel, ihr Vor- und Nachleben im antiken Judentum sowie ihre vielfache Verzweigung in die benachbarten Kulturen der altorientalischen und hellenistisch-römischen Welt.

Welcome to the Monist Interactive Issue group on “Representation in Electronic Philosophy.” As moderator of this group, I want to say a few things about what we were up to, and to give you the guidelines for participants. First, this was an experiment in doing philosophy. Some of the old rules applied, lots of them did not. The discussion was begun with a “starter paper” written by me. I deliberately kept this paper short, and did not write a “target” paper (...) because I wanted to leave open the possibility that the finished product would be a collaborative effort and not a paper with a set of responses attached to it. The latter is familiar to us and we don’t especially need this new way of doing things to get that result. So my starter paper was written as a sketch, with numbered sections. It was also much looser and informal than my usual way of doing philosophy. It was meant to be suggestive rather than definitive, and participants were free to engage, to ignore, or to add to bits of the starter paper as they saw fit. I was genuinely interested in what form the result of a lengthy, collaborative exchange over electronic channels would look like, and that was the main reason for trying this experiment. (shrink)

Although the standard theory and actual practice of cost-benefit analysis are seriously defective, the general idea of making social policy in accord with an aggregative, maximizing, consequentialist criterion is a sensible one. Therefore it is argued, against Bantz, that interpersonal utility comparisons can be meaningful, and, against both Bantz and MacLean, that quantitative overall assessments of expected value provide a presumptively rational basis for social choice. However, it does not follow that introducing cost-benefit tests into the political or legal process (...) would always be optimal: recognizing some quite stringent legal rights against involuntary exposure to pollution or risk may actually promote cost-beneficial results more reliably than cost-benefit tests employed in very imperfect circumstances. (shrink)