A Dictionary of Philosophy

Flew, Antony

doi:10.1007/978-1-349-16066-2_1

Cited by 23 publications

(30 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Indeed, theories of business ethics such as the Hunt and Vitell model (1993) have long recognised that both deontological (rules based) and practical/utilitarian considerations influence decisions. A deontological approach to ethics assumes that particular aspects of an action determine its moral quality absolutely (Flew 1979;Raphael 1981). It relies on the creation of certain moral injunctions by which an individual can judge whether an action is morally right, for example, 'thou shalt not kill' (as in the Sixth Commandment).…”

Section: Ethical Streams Of Thought and Their Potential Relevance To mentioning

confidence: 99%

An Examination of Ethical Influences on the Work of Tax Practitioners

et al. 2016

View full text Add to dashboard Cite

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 (although virtue ethics and distributive justice are also considered). It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners' work (with specific reference to the UK and Ireland), 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.

show abstract

Section: Ethical Streams Of Thought and Their Potential Relevance To mentioning

confidence: 99%

An Examination of Ethical Influences on the Work of Tax Practitioners

et al. 2016

View full text Add to dashboard Cite

show abstract

“…A widely used Dictionary of Philosophy (Flew, 1979) warns us firmly against confusing them. Philosophers routinely treat "imagine" as polysemous, as if its usages were a collection of homonyms, sometimes equivalent to "form (or experience) imagery," but, in other cases, to "suppose," or "pretend," "believe," "think creatively," and so on (Thomas, 1997a).…”

Section: §32 Mental Pictures and Creative Imaginationmentioning

confidence: 99%

Are Theories of Imagery Theories of Imagination? An Active Perception Approach to Conscious Mental Content

Thomas

1999

Cognitive Science

190

View full text Add to dashboard Cite

Can theories of mental imagery, conscious mental contents, developed within cognitive science throw light on the obscure (but culturally very significant) concept of imagination? Three extant views of mental imagery are considered: quasi‐pictorial, description, and perceptual activity theories. The first two face serious theoretical and empirical difficulties. The third is (for historically contingent reasons) little known, theoretically underdeveloped, and empirically untried, but has real explanatory potential. It rejects the “traditional” symbolic computational view of mental contents, but is compatible with recent situated cognition and active vision approaches in robotics. This theory is developed and elucidated. Three related key aspects of imagination (non‐discursiveness, creativity, and seeing as) raise difficulties for the other theories. Perceptual activity theory presents imagery as non‐discursive and relates it closely to seeing as. It is thus well placed to be the basis for a general theory of imagination and its role in creative thought.

show abstract

“…The user's rejection meets the intuition that whether a specification is accepted, depends only on whether its logical consequences agree with user's requirements. The ideal user's rejection meets the Occam's razor, which says: Entities are not to be multiplied beyond necessity [3]. Here, it means that if a logical consequence deduced from a specification is rejected by the users, then the maximal subsets of the specification which is consistent with the user's rejection must be retained and are assumed to be true in the current stage of the development of the specification, but the rest of laws contained in the specification must be removed because they lead to the user's rejection.…”

Section: The User's Rejectionsmentioning

confidence: 99%

A development calculus for specifications

Li¹

2003

Sci China Ser F

View full text Add to dashboard Cite

A first order inference system, named R-calculus, is defined to develop the specifications. This system intends to eliminate the laws which is not consistent with user's requirements. The R-calculus consists of the structural rules, an axiom, a cut rule, and the rules for logical connectives. Some examples are given to demonstrate the usage of the R-calculus. Furthermore, the properties regarding reachability and completeness of the R-calculus are formally defined and proved.

show abstract

A Dictionary of Philosophy

Cited by 23 publications

References 0 publications

An Examination of Ethical Influences on the Work of Tax Practitioners

An Examination of Ethical Influences on the Work of Tax Practitioners

Are Theories of Imagery Theories of Imagination? An Active Perception Approach to Conscious Mental Content

A development calculus for specifications

Contact Info

Product

Resources

About