ABSTRACT Public companies in most countries are legally required to publish annual accounts, and these are widely used for making financial decisions. To prevent users of accounts being misled into making disastrous decisions, all major Western countries have introduced controls on the ways accounts are presented. By British and EEC law a company's accounts must give a ‘true and fair view’ of its financial state. It has become widely accepted that if accounts are prepared according to standards drawn up by (...) the accounting profession itself, then they can be considered as being ‘true and fair’. In this paper it is argued that such an interpretation of ‘true and fair’ gives inadequate protection to users. How users' interests might be better protected is discussed. Finally, it is suggested that Rawls’ notion of a ‘veil of ignorance’ could be used to ensure that in the preparation of accounts equal regard is paid to the interests of different types of user. (shrink)

One of the most frequently discussed passages from Locke's An Essay Concerning the Human Understanding is that which occurs in IV.vii.9, where he writes:… the Ideas first in the Mind, ‘tis evident, are those of particular Things, from whence, by slow degrees, the Understanding proceeds to some few general ones; which being taken from the ordinary and familiar Objects of Sense, are settled in the Mind, with general Names to them. Thus particular Ideas are first received and distinguished, and so (...) Knowledge got about them: and next to them, the less general, or specifick, which are next to particular. For abstract Ideas are not so obvious or easie to Children, or the yet unexercised Mind, as particular ones. If they seem so to grown Men, ’tis only because by constant and familiar use they are made so. For when we nicely reflect upon them, we shall find, that general Ideas are Fictions and Contrivances of the Mind, that carry difficulty with them, and do not so easily offer themselves, as we are apt to imagine. For example, Does it not require some pains and skill to form the general Idea of a Triangle, for it must be neither Oblique, nor Rectangle, neither Equilateral, Equicrural, nor Scalenon; but all and none of these at once. In effect, it is something imperfect, that cannot exist; an Idea wherein some parts of several different and inconsistent Ideas are put together.I shall not pretend that what Locke is claiming in this passage is wholly clear, nor shall I try to defend the views expressed in it. My intention is to show that what he says here has been widely misinterpreted. It has become common to treat the contents of the passage as aberrant; as presenting a ridiculous variant on his main thesis on abstraction, or that very thesis elaborated with a foolish rhetorical flourish. But what is said in this passage is not something said elsewhere, nor is it an alternative to something said elsewhere. Here, and nowhere else, Locke shows awareness of implications for his doctrine of abstraction, of views he holds about simple ideas. (shrink)

One of the most frequently discussed passages from Locke's An Essay Concerning the Human Understanding is that which occurs in IV.vii.9, where he writes:… the Ideas first in the Mind, ‘tis evident, are those of particular Things, from whence, by slow degrees, the Understanding proceeds to some few general ones; which being taken from the ordinary and familiar Objects of Sense, are settled in the Mind, with general Names to them. Thus particular Ideas are first received and distinguished, and so (...) Knowledge got about them: and next to them, the less general, or specifick, which are next to particular. For abstract Ideas are not so obvious or easie to Children, or the yet unexercised Mind, as particular ones. If they seem so to grown Men, ’tis only because by constant and familiar use they are made so. For when we nicely reflect upon them, we shall find, that general Ideas are Fictions and Contrivances of the Mind, that carry difficulty with them, and do not so easily offer themselves, as we are apt to imagine. For example, Does it not require some pains and skill to form the general Idea of a Triangle, for it must be neither Oblique, nor Rectangle, neither Equilateral, Equicrural, nor Scalenon; but all and none of these at once. In effect, it is something imperfect, that cannot exist; an Idea wherein some parts of several different and inconsistent Ideas are put together.I shall not pretend that what Locke is claiming in this passage is wholly clear, nor shall I try to defend the views expressed in it. My intention is to show that what he says here has been widely misinterpreted. It has become common to treat the contents of the passage as aberrant; as presenting a ridiculous variant on his main thesis on abstraction, or that very thesis elaborated with a foolish rhetorical flourish. But what is said in this passage is not something said elsewhere, nor is it an alternative to something said elsewhere. Here, and nowhere else, Locke shows awareness of implications for his doctrine of abstraction, of views he holds about simple ideas. (shrink)

The US neutrino community gathered at the Workshop on the Intermediate Neutrino Program at Brookhaven National Laboratory February 4-6, 2015 to explore opportunities in neutrino physics over the next five to ten years. Scientists from particle, astroparticle and nuclear physics participated in the workshop. The workshop examined promising opportunities for neutrino physics in the intermediate term, including possible new small to mid-scale experiments, US contributions to large experiments, upgrades to existing experiments, R&D plans and theory. The workshop was organized into (...) two sets of parallel working group sessions, divided by physics topics and technology. Physics working groups covered topics on Sterile Neutrinos, Neutrino Mixing, Neutrino Interactions, Neutrino Properties and Astrophysical Neutrinos. Technology sessions were organized into Theory, Short-Baseline Accelerator Neutrinos, Reactor Neutrinos, Detector R&D and Source, Cyclotron and Meson Decay at Rest sessions.This report summarizes discussion and conclusions from the workshop. (shrink)

Recreational Drugs European Network (ReDNet) project aims to use the Psychonaut Web Mapping Project database (Psychonaut Web Mapping Group, 2009) containing novel psychoactive compounds usually not mentioned in the scientific literature and thus unknown to clinicians as a unique source of information. The database will be used to develop an integrated ICT prevention approach targeted at vulnerable individuals and focused on novel synthetic and herbal compounds and combinations. Particular care will be taken in keeping the health professionals working directly with (...) young people showing problematic behaviors regularly updated in terms of novel compounds and combinations as well. A user-friendly project website will be developed aimed primarily at delivering the information/prevention approaches, but will also be a way of communicating with project partners and relevant stakeholders (e.g. thematic forum facilities, instant messages, blogs, video chat, wikiblog, newsletters distributed via mailing list). The website will support various ICT prevention tools, including an SMS alert service. Different areas and sections will be aimed specifically at the different target groups. -/- . (shrink)

A collection of writings on Buddhist philosophy.

ABSTRACT Journalists often take themselves as having a moral duty to protect their sources. If the sources in question leak information from government departments, government ministers will consider themselves as having the moral right to demand that the journalists disclose the identity of those sources. This creates conflicts of value between what journalists and ministers consider to be right. It is argued not only that traditional moral theories cannot resolve such moral conflicts, but that they are in a sense a (...) good thing. A world in which the conflicts occur may be considered to be better than one in which they are prevented from occurring, for one can expect to have both effective journalism and effective government only in the former. The most important consequence of this view is that it makes the professional ethics of journalism (and, by implication, those of other professions) into something more than the mere application of universal moral rules to the various situations in which those who work in the profession are liable to find themselves. (shrink)

Upon doing something generous for someone with whom you are close, some kind of reciprocity may be appropriate. But it often seems wrong to actually request reciprocity. This chapter explores the wrongness in making these requests, and why they can nevertheless appear appropriate. After considering several explanations for the wrongness at issue (involving, e.g. distinguishing oughts from obligation, the suberogatory, imperfect duties, and gift-giving norms), a novel proposal is advanced. The requests are disrespectful; they express that their agent insufficiently trusts (...) the hearer to recognize their own reasons to reciprocate, and the close relationship between them morally requires this kind of trust. This proposal is articulated and situated in the recent discussion of the normativity of requests. The chapter concludes by explaining how these requests may appear appropriate. Agents in these relationships often have standing to make requests, though the standing is lacking in these particular cases. (shrink)

A critical survey of various positions on the nature, use, possession, and analysis of normative concepts. We frame our treatment around G.E. Moore’s Open Question Argument, and the ways metaethicists have responded by departing from a Classical Theory of concepts. In addition to the Classical Theory, we discuss synthetic naturalism, noncognitivism (expressivist and inferentialist), prototype theory, network theory, and empirical linguistic approaches. Although written for a general philosophical audience, we attempt to provide a new perspective and highlight some underappreciated problems (...) about normative concepts. (shrink)

This article addresses the contributions of the literature on the new mechanistic philosophy of science for the scientific practice of model building in ecology. This is reflected in a one-to-one interdisciplinary collaboration between an ecologist and a philosopher of science during science-in-the-making. We argue that the identification, reconstruction and understanding of mechanisms is context-sensitive, and for this case study mechanistic modeling did not present a normative role but a heuristic one. We expect our study to provides useful epistemic tools for (...) the improvement of empirically-riven work in the debates about mechanistic explanation of ecological phenomena. (shrink)

ABSTRACT Journalists often take themselves as having a moral duty to protect their sources. If the sources in question leak information from government departments, government ministers will consider themselves as having the moral right to demand that the journalists disclose the identity of those sources. This creates conflicts of value between what journalists and ministers consider to be right. It is argued not only that traditional moral theories cannot resolve such moral conflicts, but that they are in a sense a (...) good thing. A world in which the conflicts occur may be considered to be better than one in which they are prevented from occurring, for one can expect to have both effective journalism and effective government only in the former. The most important consequence of this view is that it makes the professional ethics of journalism into something more than the mere application of universal moral rules to the various situations in which those who work in the profession are liable to find themselves. (shrink)

On history of Buddhist philosophy; contributed articles.