In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...) contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession. (shrink)

El autor intenta mostrar que el concepto de ley es totalmente innecesario y que solo sirve para crear confusiones y generar falacias. Para ello muestra que la supuesta “ley de la causalidad” es inconsistente y que la ciencia no requiere de ella más que en una primera fase. Las ciencias maduras usan relaciones, en concreto, relaciones mediante ecuaciones diferenciales para desempe\ nar el papel que se le quiere otorgar a la ley de la causalidad. Despues de hacer esto, el autor (...) presenta varias confusiones relacionadas con el concepto de causa, y su solución si se asume lo anteriormente dicho. (shrink)

Bertrand Russell was one of the greatest logicians since Aristotle, and one of the most important philosophers of the past two hundred years. As we approach the 125th anniversary of the Nobel laureate's birth, his works continue to spark debate, resounding with unmatched timeliness and power. The Problems of Philosophy, one of the most popular works in Russell's prolific collection of writings, has become core reading in philosophy. Clear and accessible, this little book is an intelligible and stimulating guide (...) to those problems of philosophy which often mistakenly lead to its status as too lofty and abstruse for the lay mind. Focusing on problems he believes will provoke positive and constructive discussion, Russell concentrates on knowledge rather than metaphysics, steering the reader through his famous 1910 distinction between "knowledge by acquaintance and knowledge by description," and introducing important theories of Descartes, Kant, Hegel, Hume, Locke, Plato, and others to lay the foundation for philosophical inquiry by general readers and scholars alike.With a new introduction by John Perry, this valuable work is a perfect introduction to the field and will continue to stimulate philosophical discussion as it has done for nearly forty years. (shrink)

This brilliant and controversial work investigates the relationship between 'individual' and 'scientific' knowledge.

This anthology is a thorough introduction to classic literature for those who have not yet experienced these literary masterworks. For those who have known and loved these works in the past, this is an invitation to reunite with old friends in a fresh new format. From Shakespeare's finesse to Oscar Wilde's wit, this unique collection brings together works as diverse and influential as The Pilgrim's Progress and Othello. As an anthology that invites readers to immerse themselves in the masterpieces of (...) the literary giants, it is must-have addition to any library. (shrink)

Immensely intelligible, thought-provoking guide by Nobel prize-winner considers such topics as the distinction between appearance and reality, the existence and nature of matter, idealism, inductive logic, intuitive knowledge, many other subjects. For students and general readers, there is no finer introduction to philosophy than this informative, affordable and highly readable edition that is "concise, free from technical terms, and perfectly clear to the general reader with no prior knowledge of the subject."—The Booklist of the American Library Association.

The Problems of Philosophy is a 1912 book by Bertrand Russell, in which Russell attempts to create a brief and accessible guide to the problems of philosophy. Focusing on problems he believes will provoke positive and constructive discussion, Russell concentrates on knowledge rather than metaphysics: If it is uncertain that external objects exist, how can we then have knowledge of them but by probability. There is no reason to doubt the existence of external objects simply because of sense data. (...) Russell guides the reader through his famous 1910 distinction between knowledge by acquaintance and knowledge by description and introduces important theories of Plato, Aristotle, René Descartes, David Hume, John Locke, Immanuel Kant, Georg Wilhelm Friedrich Hegel and others to lay the foundation for philosophical inquiry by general readers and scholars alike. "In the following pages I have confined myself in the main to those problems of philosophy in regard to which I thought it possible to say something positive and constructive, since merely negative criticism seemed out of place. For this reason, theory of knowledge occupies a larger space than metaphysics in the present volume, and some topics much discussed by philosophers are treated very briefly, if at all. (shrink)

Ten brilliant essays on logic appear in this collection, the work of one of the world’s best-known authorities on logic. In these thought-provoking arguments and meditations, Nobel Prize winner Bertrand Russell challenges the romantic mysticism of the 19th century, positing instead his theory of logical atomism. These essays are categorized by Russell as "entirely popular" and "somewhat more technical." The former include the well-known title essay plus "A Free Man’s Worship" and "The Place of Science in a Liberal Education"; (...) the latter comprise "On the Notion of Cause" and "Knowledge by Acquaintance and Knowledge by Description," along with other essays written in the cogent and witty style for which their author is justly renowned. (shrink)

Philosophy, from the earliest times, has made greater claims, and achieved fewer results, than any other branch of learning. In Our Knowledge of the External World , Bertrand Russell illustrates instances where the claims of philosophers have been excessive, and examines why their achievements have not been greater.

This article contributes to the debate on governance of emerging technologies, focusing in particular on the international level and taking into account the fact that these technologies are developed through a common effort of different stakeholders including governments, research communities, industry and civil society actors. These issues are explored from the perspective of communitarian ethical criticism of liberal social contract thinking, in order to enhance visibility of the influence collective non-state actors exercise on the development of these technologies. In particular, (...) the effect of different values in the discussion on emerging technologies on the perceived governance options is explored. A paradigm shift from defensive values such as security, risk and human rights to more optimistic values like peace, justice and integrity of creation is proposed and discussed. (shrink)

The Conquest of Happiness is Bertrand Russell’s recipe for good living. First published in 1930, it pre-dates the current obsession with self-help by decades. Leading the reader step by step through the causes of unhappiness and the personal choices, compromises and sacrifices that lead to the final, affirmative conclusion of ‘The Happy Man’, this is popular philosophy, or even self-help, as it should be written.

First published in 1903, _Principles of Mathematics_ was Bertrand Russell’s first major work in print. It was this title which saw him begin his ascent towards eminence. In this groundbreaking and important work, Bertrand Russell argues that mathematics and logic are, in fact, identical and what is commonly called mathematics is simply later deductions from logical premises. Highly influential and engaging, this important work led to Russell’s dominance of analytical logic on western philosophy in the twentieth century.

This article analyses current trends in and future expectations of nanotechnology and other key enabling technologies for security as well as dual use nanotechnology from the perspective of the ethical Just War Theory (JWT), interpreted as an instrument to increase the threshold for using armed force for solving conflicts. The aim is to investigate the relevance of the JWT to the ethical governance of research. The analysis gives rise to the following results. From the perspective of the JWT, military research (...) should be evaluated with different criteria than research for civil or civil security applications. From a technological perspective, the boundaries between technologies for civil and military applications are fuzzy. Therefore the JWT offers theoretical grounds for making clear distinctions between research for military, civil security and other applications that are not obvious from a purely technological perspective. Different actors bear responsibility for development of the technology than for resorting to armed force for solving conflicts or for use of weapons and military technologies in combat. Different criteria should be used for moral judgment of decisions made by each type of actor in each context. In addition to evaluation of potential consequences of future use of the weapons or military technologies under development, the JWT also prescribes ethical evaluation of the inherent intent and other foreseeable consequences of the development itself of new military technologies. (shrink)

All stakeholders agree publicly that innovation and governance of emerging technologies should be done responsibly. However, the international debate on who should do what to contribute to this lofty goal is nowhere near a solution. The starting point of this paper is the issue of how and for which reason to engage stakeholders in addition to governments in the international governance of nanotechnology. This article examines the mainly North-American communitarian criticism of political liberalism and the related concept of subsidiarity in (...) order to shed new light on this discussion. The central research question is: Can a communitarian-subsidiarity perspective on the roles of governments, companies and civil society actors that hold a stake in emerging technologies clarify the grounds on which each actor should be expected to contribute to responsible research and innovation at the international level? After selecting some relevant aspects of a communitarian-subsidiarity model for a dialogue society, an analytical framework is proposed. This framework is then applied to the recent international dialogue on responsible governance of nanotechnology. The outcomes of the analysis are compared to the OECD planning guide on public engagement and outreach in nanotechnology, and indicators for monitoring progress in responsible global innovation are suggested. The main contribution of the selected communitarian-subsidiarity perspective is that it offers philosophical grounds for a return of citizens to the driving seat in cooperative international responsible innovation. (shrink)

The term ‘environment’ is not uniformly defined in the public health sciences, which causes crucial inconsistencies in research, health policy, and practice. As we shall indicate, this is somewhat entangled with diverging pathogenic and salutogenic perspectives (research and policy priorities) concerning environmental health. We emphasise two distinct concepts of environment in use by the World Health Organisation. One significant way these concepts differ concerns whether the social environment is included. Divergence on this matter has profound consequences for the understanding of (...) health and disease, for measures derived from that understanding targeting health promotion and disease prevention, and consequently, for epistemic structures and concept development in scientific practice. We hope to improve the given situation in public health by uncovering these differences and by developing a fruitful way of thinking about environment. Firstly, we side with the salutogenic conception of environment as a _health resource_ (as well as a source of health risks). Secondly, we subdivide the concept of environment into four _health-oriented environmental categories_ (viz., natural, built-material, socio-cultural, and psychosocial) and we link these with other theoretical notions proposed in the health sciences literature. Thirdly, we propose that in public health ‘environment’ should be understood as consisting of all extrinsic factors that influence or are influenced by the health, well-being, and development of an individual. Consequently, none of the four categories should be excluded from the concept of environment. We point out the practical relevance and fruitfulness of the conception of environment as a health source and frame this in causal terms, representing _individual health environments_ as causal networks. Throughout, we side with the view that for the design of human health-promoting settings, increased attention and consideration of environmental resources of salutogenic potential is particularly pressing. (shrink)

'These propositions may seem mild, yet, if accepted, they would absolutely revolutionize human life.' With these words Bertrand Russell introduces what is indeed a revolutionary book. Taking as his starting-point the irrationality of the world, he offers by contrast something 'wildly paradoxical and subversive' Sceptical Essays has never been out of print since its first publication in 1928. Today, besieged as we are by the numbing onslaught of twenty-first-century capitalism, Russell's defense of scepticism and independence of mind is as (...) timely as ever. In clear, engaging prose, he guides us through the key philosophical issues that affect our daily life. (shrink)

This volume of Bertrand Russell's Collected Papers finds Russell focused on writing Principia Mathematica during 1905–08. Eight previously unpublished papers shed light on his different versions of a substitutional theory of logic, with its elimination of classes and relations, during 1905-06. A recurring issue for him was whether a type hierarchy had to be part of a substitutional theory. In mid-1907 he began writing up the final version of Principia , now using a ramified theory of types, and eleven (...) unpublished drafts from 1907-08 deal with this. Numerous letters show his thoughts on the process. The volume's 80-page introduction covers the evolution of his logic from 1896 until 1909, when volume I of Principia went to the printer. (shrink)

Russell on Religion presents a comprehensive and accessible selection of Bertrand Russell's writing on religion and related topics from the turn of the century to the end of his life. The influence of religion pervades almost all Bertrand Russell's writings from his mathematical treatises to his early fiction. This comprehensive selection of writings offers a clear overview of the development of his thinking about religion. Russell contends with religion as a philosopher, historian, social critic and private individual. The (...) selections papers are arranged chronologically, and span Russell's thinking with his personal statements, and his views on religion and philosophy, religion and science, religion and morality and religion and history. This collection shows the development and diversity of Russell's thinking on religion and exposes the reader to all aspects of his work on this subject. (shrink)

One of Russell's most important and interesting books which reconciles the materialistic tendency of psychology with the anti-materialistic tendency of physics.

Nanomaterials are handled in global value chains for many different products, albeit not always recognisable as nanoproducts. The global market for nanomaterials faces an uncertain future, as the international dialogue on regulating nanomaterials is still ongoing and risk assessment data are being collected. At the same time, regulators and civil society organisations complain about a lack of transparency about the presence of nanomaterials on the market. In the project on Sustainable Nanotechnologies, a Decision Support System has been developed, primarily for (...) confidential use by risk and sustainability managers inside a company or consortium. In this article, we formulate a scenario concerning a potential role for an open access decision support system in negotiations on international agreements regulating trade in nanomaterials. The scenario includes design rules for decision support systems as well as procedures for use of such a system in stakeholder dialogue and policy-making on governance of these and other emerging technologies. This article incorporates analysis of results of stakeholder engagement on nanomaterials as well as literature and internet sources suggested by these stakeholders. (shrink)

Les mots nous manquent pour dire le plus banal des paysages. Vite à court de phrases, nous sommes incapables de faire le portrait d'une orée. Un pré, déjà, nous met à la peine, que grêlent l'aigremoine, le cirse et l'ancolie. Il n'en a pourtant pas toujours été ainsi. Au temps de Goethe et de Humboldt, le rêve d'une " histoire naturelle " attentive à tous les êtres, sans restriction ni distinction aucune, s'autorisait des forces combinées de la science et de (...) la littérature pour élever la " peinture de paysage " au rang d'un savoir crucial. La galaxie et le lichen, l'enfant et le papillon voisinaient alors en paix dans un même récit. Ce n'est pas que l'homme comptait peu : c'est que tout comptait infiniment. Des croquis d'Alfred Wallace aux " proêmes " de Francis Ponge, des bestiaires de William Swainson aux sonnets de Rainer Maria Rilke, ce livre donne à entendre le chant, aussi tenace que ténu, d'un très ancien savoir sur le monde - un savoir qui répertorie les êtres par concordances de teintes et de textures, compose avec leurs lueurs des dictionnaires éphémères, s'abîme et s'apaise dans le spectacle de leurs métamorphoses. (shrink)

a classification of educational theories with authors.

First published in 1984. Routledge is an imprint of Taylor & Francis, an informa company.

Cet ouvrage est le premier d'une série de quatre études consacrées aux liens que Kant, Hegel, Nietzsche et Freud établissent entre éthique et esthétique.

Elle a besoin de voix qui, au-delà de l'urgence des décisions, prennent un peu de distance pour regarder la vie sous un jour imprévu. Ce jour, nous avons voulu le répandre sur ce que nous avons appelé la vie en Europe.

In Collected Papers 21 Bertrand Russell grapples with the dilemma that confronted all opponents of militarism and war in the 1930s—namely, what was the most politically and morally appropriate response to international aggression. How to Keep the Peace contains some of Russell’s best-known essays, such as the famous Auto-obituary and his treatment of The Superior Virtue of the Oppressed . Like the sixteen previous volumes in Routledge’s critical edition of Russell’s shorter writings, however, Collected Papers 21 also includes a (...) number of unpublished manuscripts from the Bertrand Russell Archives at McMaster University. Moreover, it recovers for Russell scholars and general readers alike a rich vein of material that has previously appeared in print only in obscure or long-defunct newspaper and periodical publications. (shrink)

During the First World War, Bertrand Russell was political commentator for The Tribunal , the official weekly publication of the No-Conscription Fellowship, of which Russell was Action Chairman. This volume contains many short papers from that period, which reflect Russell's immediate reponses to developments in the conflict. These documents bear witness to Russell's growing commitment to pacifism, and reveal the development of the patterns of political argument, rhetoric and activism which were to characterise his work throughout his life.

Détente or Destruction, 1955-57 continues publication of Routledge's multi-volume critical edition of Bertrand Russell's shorter writings. Between September 1955 and November 1957 Russell published some sixty-one articles, reviews, statements, contributions to books and letters to editors, over fifty of which are contained in this volume. The texts, several of them hitherto unpublished, reveal the deepening of Russell's commitment to the anti-nuclear struggle, upon which he embarked in the previous volume of Collected Papers ( Man's Peril, 1954-55 ). Continuing with (...) the theme of nuclear peril, this volume contains discussion of nuclear weapons, world peace, prospects for disarmament and British-Soviet friendship against the backdrop of the Cold War. One of the key papers in this volume is Russell's message to the inaugural conference of the Pugwash movement, which Russell was instrumental in launching and which became an influential, independent forum of East-West scientific cooperation and counsel on issues as an internationally agreed nuclear test-ban. In addition to the issues of war and peace, Russell, now in his eighties, continued to take an interest in a wide variety of themes. Russell not only addresses older controversies over nationalism and empire, religious belief and American civil liberties, he also confronts head-on the new and pressing matters of armed intervention in Hungary and Suez, and of the manufacture and testing of the British hydrogen bomb. This volume includes seven interviews ranging from East-West Relations after the Geneva conference to a Meeting with Russell. (shrink)

This volume collects together Russell's philosophical writings during the period from 1947-68. For about half of this period Russell worked steadily at philosophy but after the publication of My Philosophical Development in 1959 he retired from academic philosophy for the second time. After that date, only the occasional philosophical piece appeared, as he was preoccupied with political writings. In this volume there are a handful of papers dated later than 1959, and all of these were certainly written by Russell himself. (...) This volume contains Russell's writings on diverse philosophical interests, including autobiographical and self-critical papers, critiques of other philosophers and his controversial opinions on Christianity. (shrink)

The Collected Papers 28 signals reinvigoration of Russell the public campaigner. The title of the volume is taken from one of his most famous and eloquent short essays and probably the best known of his many broadcasts for the BBC. Man's Peril, 1954-55 not only captures the essence of Russell's thinking about nuclear weapons and the Cold War in the mid-1950s, its extraordinary impact served to jolt him into political protest once again. The activism of which we glimpse the initial (...) stirrings in this volume continued in various guises more or less without interruption until his death. In the writings assembled in this volume, however, he is looking towards the non-aligned states and world scientific opinion as possible brokers of détente . (The volume includes Russell's famous public statement, the declaration of scientists known as 'The Russell Einstein Manifesto'.) Although Russell was becoming increasingly immersed in work for peace, this was not to the exclusion of all other interests. For example, here we find also him reminiscing about his peace campaigning during the First World War, defending 'History as an Art', and attacking the obscurantism of obscenity legislation and the opponents of birth control. (shrink)

First published in 1985. Routledge is an imprint of Taylor & Francis, an informa company.

In recent years, a hierarchical view of reality has become extremely influential. In order to understand the world as a whole, on this view, we need to understand the nature of the fundamental constituents of the world. We also need to understand the relations that build the world up from these fundamental constituents. Building pluralism is the view that there are at least two equally fundamental relations that together build the world. It has been widely, though tacitly, assumed in a (...) variety of important metaphysical debates. However, my primary aim in this paper is to argue that this has been a mistake. I will show that serious problems concerning the relationship between building and fundamentality afflict pluralism and are likely fatal to it. I claim that, for better or worse, our best hope is building singularism, the view that there is a single most fundamental building relation. I conclude by examining the advantage that singularist accounts enjoy over their pluralist rivals. (shrink)

The impact of socially responsible corporate behavior on economic performance is a major preoccupation of managers today. This article explores the links between narrowly defined constructs: stakeholder orientation, environmental proactivity and profitability, from the perspectives of stakeholder theory and resource-based theory. We collected data on the food and beverage, and household and personal products industries. Using structural equation modeling, this paper makes two contributions. We found a negative link between companies simply having a higher stakeholder orientation and profitability. Importantly, however, (...) environmental proactivity not only had a positive impact on profitability, but also appeared to mediate the relationship between stakeholder orientation and profitability. In other words, if a company is more environmentally proactive, it will be more attentive to a broad array of stakeholders, and this will in turn contribute positively to profitability. (shrink)

_The Conquest of Happiness_ is Bertrand Russell’s recipe for good living. First published in 1930, it pre-dates the current obsession with self-help by decades. Leading the reader step by step through the causes of unhappiness and the personal choices, compromises and sacrifices that lead to the final, affirmative conclusion of ‘The Happy Man’, this is popular philosophy, or even self-help, as it should be written.

In this volume of essays Russell is concerned to combat, in one way or another, the growth of dogmatism, whether of the Left or of the Right, which has hitherto ...

_The Conquest of Happiness_ is Bertrand Russell’s recipe for good living. First published in 1930, it pre-dates the current obsession with self-help by decades. Leading the reader step by step through the causes of unhappiness and the personal choices, compromises and sacrifices that lead to the final, affirmative conclusion of ‘The Happy Man’, this is popular philosophy, or even self-help, as it should be written.