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)

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)

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)

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. He introduces us to Cynics and Skeptics, Epicureans and Stoics, emperors and slaves, and traces the development of early Christian philosophy and of ancient science. A major theme of the book is in fact the competition between pagan and Christian philosophy in this period, and the Jewish tradition 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)

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.

Ellerton, Peter So what is the scientific method, and why do so many people, sometimes including those trained in science, get it so wrong? The first thing to understand is that there is no one method in science, no one way of doing things. This is intimately connected with how we reason in general.

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)

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)

Modern philosophy assumes that tolerance is part of modernity's essence. It views tolerance as humanity's voice of conscience, nature's moral law, through which the human spirit progresses. As such, tolerance is one of modernity's sacred cows, a conflated metaphysical and moral principle. Weissberg is an arch-defender of thoughtful tolerance, who finds intolerable the growing misunderstanding of tolerance. His general thesis is that, properly understood, tolerance is a political, not an attitudinal concept. He contends that, increasingly during this century, Americans have (...) replaced political tolerance with a Utopian ideal of tolerance as the psychological acceptance of endless differences. He maintains that…. (shrink)

I examine the metaphysical issue of the nature of color. I argue that there are two distinct ranges of colors, namely, physical colors, which are disjunctive monadic physical properties of physical objects, and mental colors, which are properties of neural processes. ;A pair of claims provide the motivation for subjectivist and dispositionalist proposals about the nature of color, proposals which I reject. The first claim holds that a description of colors according to our ordinary experience of color provides a specification (...) of some aspects of the nature of color. The second holds that our ordinary experience of color provides access to the nature of color. ;In chapter 1, I argue that visual experiences have mental colors, neural properties which importantly determine our color categories. However, I reject C. L. Hardin's and James A. McGilvray's arguments for the subjectivist claim that the colors we attribute to physical objects are mental colors. ;In chapter 2, I show that Paul A. Boghossian and J. David Velleman's arguments in support of subjectivism rely on the assumption that visual experience provides unqualified access to the nature of color. I argue, however, that objections to their projectivism about color perception provide strong reasons to reject subjectivism as well as their assumption that visual experience provides unqualified access to the nature of color. ;In chapters 3 and 4, I examine Mark Johnston's and Christopher Peacocke's dispositionalist proposals about the nature of physical colors, which are founded on the claim that ordinary visual experience provides access to an aspect of the nature of color. I undercut dispositionalism by rejecting their arguments for the claim that ordinary visual experience provides such access. ;In chapter 5, I show that Evan Thompson's proposal that the colors of objects are relations between properties of perceivers and objects assumes that a description of color according to our ordinary experience specifies some aspects of the nature of color. I reject this assumption by distinguishing between mental color and physical color. I conclude that rather than specifying the nature of color, descriptions of colors according to our ordinary experience merely serve to fix the reference of color terms. (shrink)