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)

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)

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)

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 paper develops themes addressed in an article by Eric Wiland in the Journal of Medical Ethics 2000;26:466–8, where he aims to contribute to the debate concerning the moral status of abortion, and to emphasise the importance of analogies in moral argument. In the present paper I try to secure more firmly a novel understanding of why analogy is an essential component in the attempt to justify moral beliefs. I seek to show how analogical argument both encapsulates and exercises the (...) notions of rationality and imagination and that the construction, development, and comparison of analogies fundamentally underpins ethical argument. In so doing, it enables us to adopt imaginative and ethically illuminating perspectives but in a manner that does not relinquish any claims to intellectual rigour. I present a critique of a brand of “moral particularism” by showing how it cannot, if construed in a certain way, adequately conceive of how we use analogies and imaginary cases in ethics. Although such a particularism is thus impotent with regard to ethical debate, I show that the wider motivation behind particularism that can be extracted is of clear relevance and importance to medical practitioners. (shrink)

This essay contends that the debate between subjectivism and objectivism in ethics is better understood as a dispute among three alternatives: subjectivism, objectivism, and intrinsicism. Ayn Rand has identified intrinsicism – the belief that certain things are good “in, by, and of” themselves – as the doctrine that is actually operative in many defenses of moral objectivity. What intrinsicism fails to appreciate, however, is the significant role of the subject, the person to whom and for whom anything can be valuable. (...) Objective value, in Rand's view, is relational. Its existence depends on contributions of both external reality and human consciousness. Values are not reducible to psychological states, as in subjectivism, but nor are they independent of them, as in intrinsicism. Objectivity in ethics is attained neither through revelation of the intrinsic property of goodness nor through the subject's creation of goodness, but through a rational procedure of evaluation that is governed by the method of objectivity. This essay is in three parts, explaining Rand's view of exactly what intrinsicism is; elaborating on her view of the nature of moral objectivity; and highlighting certain features that make plain the differences between an intrinsicist and an objectivist account of value. (shrink)

The constructionist thesis of history states, in general, that the historian must construct a theory to explain the past. Some, including Leon Goldstein, attempt to push this formulation beyond a description of historical methodology. They argue that since the real past is inaccessible to present observation, the real past can have no relevance for historiography. The distinctions made between the present, the real past, and the historical past generate problems with the concepts of past and present knowledge, theoretical infrastructure and (...) experience, verification and truth, conflicting historical theories, and observation and knowledge. Goldstein's formulation of the constructionist thesis assumes the conflicting positions that experiential perception is paradigmatic of all methods of acquiring knowledge, and that knowledge is itself a kind of experience. As well as conflicting with commonsense views, his thesis is internally incoherent. (shrink)

This article explores how ministerial and leadership formation could be enabled to adopt transformational diaconia in addressing poverty in South Africa, engaging in ways in which pastoral care and leadership formation can respond to the addressing of poverty. The fact that transformation aims at changing the worldviews, paradigms and approaches to life and problem solving informs the author’s concept of transformational diaconia, which was proposed as an aspect of spiritual leadership capital (SLC), defined as, ‘The inner virtues afforded individuals by (...) their spirituality in formulating their leadership paradigms which contributes to social capital formation for addressing social problems’. Spiritual leadership capital is hereby argued to be a transformative spirituality that can enable an understanding and sustainable responses to poverty and other social problems. This is needed for Africa and particularly for the present day South Africa, seemingly a country with the best infrastructure in Africa; yet its poverty seems pronounced because the dregs of apartheid still lurk in the social fibre, where poor people blame rich people for their plight and vice versa. Bowers Du Toit’s view that ‘[m]ost congregations respond to poverty by providing relief and not empowerment’, re-echoes here. From a mixed-methods research, SLC is a theory recently advanced as a congregational development paradigm and a theology of poverty, which views public theology as an educative praxis that can respond to transformational needs in poverty-related contexts. The authors suggest that for a Church that is responsive to the plight of society, fresh empowerment approaches to address poverty are needed. (shrink)

In Sartre and the Drug Connection, Carole Haynes-Curtis claims that previous commentators on the philosopher's writings have failed to recognize the significance of the impact of a mescalin experiment on Sartre's early philosophical perspective. ‘The residual effects of this nightmarish experience’, Haynes-Curtis claims, ‘haunted him for many years to come’, and was essentially the result of Sartre undergoing what, in modern parlance, is sometimes called a ‘Bad Trip’.

The commentaries address conceptual issues ranging from our narrow focus on neuroimaging to the various definitions of intelligence. The integration of the P-FIT and data from cognitive neuroscience is particularly important and considerable consistency is found. Overall, the commentaries affirm that advances in neuroscience techniques have caused intelligence research to enter a new phase. The P-FIT is recognized as a reasonable empirical framework to test hypotheses about the relationship of brain structure and function with intelligence and reasoning.

Autobiography of Barry Smith; emphasizes the role of Dummett and Husserl, Austrian philosophy and economics, and the Munich-Göttingen-Kraków school of realist phenomenology.

In this collection, philosophers, social psychologists, and social scientists approach contemporary social reality from the viewpoint of solidarity. They examine the nature of solidarity and explore its normative and explanatory potential.

This paper draws on 'views and visions' responses collected at the time of the Land Use-UK project in 1996. Surveyors were groups of school children with contributions in more remote locations from adults. As well as mapping the landscape participants were asked about their hopes and visions for the grid squares surveyed. One kilometre squares were identified by stratified random sampling techniques from the Ordnance Survey National Grid. The responses indicated varying levels of optimism and pessimism. The sample of responses (...) in this paper relates to rural key squares ( N = 424) and urban key squares ( N = 413). Young surveyors appeared to be the most pessimistic and there was some correlation of increasing pessimism with increasing land use intensity. (shrink)

Nelson Goodman maintains that there is a plurality of internally consistent, equally privileged, well-made actual worlds constructed through the use of very special symbol systems—right or ultimately acceptable world versions. Using evidence from American Indian traditions, I will argue that Goodman’s criteria for ultimately acceptability are culturally biased against any non-Western world version—especially a Native version. I will then offer a culturally sensitive interpretation of Goodman’s criteria for ultimate acceptability that an American Indian world version satisfies, and so is numbered (...) among the internally consistent, equally privileged, well-made actual worlds. (shrink)

Ethics and Education, Volume 6, Issue 3, Page 213-215, October 2011.

Since the recent work of Carol Gilligan, Nel Noddings, and others, it has become commonplace in moral philosophy to employ a dichotomy between an ethics of “Care” and an ethics of “Rights.” Gilligan claims that men and women view moral issues in fundamentally divergent ways. Responses to moral problems tend to divide along lines emphasizing respect for rights, in the case of men, and caring for others, in the case of women. Inspired by these findings, several authors have classified moral (...) theories in two basic camps, revolving around the injunction to care or the mandate to respect rights. While many concede that the Care and Rights perspectives are not mutually exclusive, it is increasingly common to view ethicists as forced to choose between these two types of theories. (shrink)

William H. Simon, The Practice of Justice: A Theory of Lawyers? Ethics Cambridge, MA: Harvard University Press, 1998, viii + 253 pp.

Judith Jarvis Thomson, The Realm Of Rights Harvard University Press, 1990, viii, 383pp.