This article addresses issues of regulatory convergence and Europeanization as they have developed within the agrochemicals sector. Taking the United Kingdom as a case study, the article considers the continuing importance of local and national factors within systems that are ostensibly international and standardized. In particular, the article shows how the embedded social relations of regulatory science in the United Kingdom, including institutional practices, judgments of expertise, and established relationships of trust, result in a “nation centeredness” and divergence of regulatory (...) cultures despite the putative development of a harmonized European framework. It is argued that, as a consequence, the claimed universalism of scientific culture in this area is in tension with the local conditions of its practice and enactment. (shrink)

By examining managers’ decisions about disclosing updated assessments of firms’ risks, we present evidence that the risk factor disclosures are informative. We use the setting of cybersecurity risk factor disclosures after a data breach because data breaches, especially severe breaches, serve as a natural experiment where an exogenous shock to managers’ assessment of their firm’s cybersecurity risks occurs. We analyze the topic from the perspective of two different theoretical lenses: the economic lens of optimal risk exposure and the ethical lens (...) of stakeholder theory. Using a sample of firms experiencing data breaches, we find that firms experiencing a data breach increase the amount of cybersecurity risk factor disclosures compared to matched firms with no data breach. Further investigation reveals that the severity of data breaches affects the results; cybersecurity risk factor disclosures increase only after severe data breaches. While there is no significant market reaction if breached firms’ subsequent annual reports include increased cybersecurity risk factor disclosures, a significant negative market reaction occurs if breached firms decrease cybersecurity risk factor disclosures, regardless of the severity of the breach, implying that the market anticipates increased disclosures after data breaches. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vacabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it. Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury (...) trials, and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre. Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inatriculate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. About the Author: Elaine Scarry is Associate Professor of English at the University of Pennsylvania. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vocabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it.Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury trials, (...) and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre.Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inarticulate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. (shrink)

Introduction: Losing our heads -- Kristeva and Benjamin: melancholy and the allegorical imagination -- Kenotic art: negativity, iconoclasm, inscription -- To be and remain foreign: tarrying with l'inquietante etrangete alongside Arendt -- And Kafka -- Sublimating maman: experience, time, and the re-erotization of existence in -- Kristeva's reading of Marcel Proust -- The "Orestes Complex": thinking hatred, forgiveness, Greek tragedy, and the -- Cinema of the "thought specular" with Hegel, Freud, and Klein -- Conclusion: forging a/head.

Assesses Irish republicanism's strategic process of moderation, from violence to peace and power.

"--J.M.Coetzee "Here is a writer almost magically summoning up the world through words and ideas, in a new way, and so guiding the reader, lovingly, to receive the treasures and accept the pleasures of this book as naturally as breathing.

Perceptions of Medieval Manuscripts takes as its starting point an understanding that a medieval book is a whole object at every point of its long history. As such, medieval books can be studied most profitably in a holistic manner as objects-in-the-world. This means readers might profitably account for all aspects of the manuscript in their observations, from the main texts that dominate the codex to the marginal notes, glosses, names, and interventions made through time. This holistic approach allows us to (...) tell the story of the book's life from the moment of its production to its use, collection, breaking-up, and digitization--all aspects of what can be termed 'dynamic architextuality'. The ten chapters include detailed readings of texts that explain the processes of manuscript manufacture and writing, taking in invisible components of the book that show the joy and delight clearly felt by producers and consumers. Chapters investigate the filling of manuscripts' blank spaces, presenting some texts never examined before, and assessing how books were conceived and understood to function. Manuscripts' heft and solidness can be seen, too, in the depictions of miniature books in medieval illustrations. Early manuscripts thus become archives and witnesses to individual and collective memories, best read as 'relics of existence', as Maurice Merleau-Ponty describes things. As such, it is urgent that practices fragmenting the manuscript through book-breaking or digital display are understood in the context of the book's wholeness. Readers of this study will find chapters on multiple aspects of medieval bookness in the distant past, the present, and in the assurance of the future continuity of this most fascinating of cultural artefacts. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 80-87 [Access article in PDF] The Beauty of Henri Matisse David Carrier Because beauty has for a long time now been politically incorrect (at least among certain influential critics and academic historians) the art of Henri Matisse has recently suffered from a kind of benign neglect. His goals were luxury, calm, and voluptuousness, not social critique. He painted female nudes, and was (...) preoccupied with artistic tradition. Celebrated in his own lifetime, he died a rich man. Matisse's famous identification of the work of art with a good armchair is another provocation. His paintings, after all, are very expensive armchairs. Liberated from any vital connection with everyday life, they often seem merely escapist. In her recent book, On Beauty and Being Just, Elaine Scarry remarks, "Matisse never hoped to save lives. But he repeatedly said that he wanted to make paintings so serenely beautiful that when one came upon them, suddenly all problems would subside."1 That some of Matisse's paintings succeed in being serenely beautiful seems self-evident to Scarry, to me, and to a great many other art lovers. What is perhaps worth exploring at greater length, however, is precisely how Matisse's paintings succeed in achieving their unfashionable goal. What is it that makes the work of Matisse so serenely beautiful?To start, consider The Painter and His Model (1918-1921), made just after his move from Paris to Nice. Like other works from this period of his career, this picture raises special problems, even for many commentators who admire his earlier experimentation. At the left, we see the painter working on a canvas of a nude. "Expression, for me," Matisse wrote, "does not reside in passions glowing in a human face."2 Like most of his models, this one appears expressionless. She poses at the center of the picture, beneath a window that admits the light filling the room. A flowering palm, a symbol of fertility, is the only object visible from the world outside the studio.Leaving behind his family and the luxury of his Paris home, Matisse lived and worked in a small room like this one. The entire picture is filled [End Page 80] with patterns — a red tablecloth on the left, orange wallpaper on the right, blue stripes on the painter's shirt, a red grid on the floor. A dark painting hangs above flowers on the table. The Painter and His Model shows the artist hard at work, but the composition appears effortlessly spontaneous. Matisse, who lived only to paint during his time in Nice, concealed the endless effort required to make his beautiful pictures. A man from North France, he discovered the power of light. There is nothing special about this room, but under the spell of his model Matisse makes it appear ravishing. Intense Mediterranean sunlight transforms ordinary patterns into a world of visual luxury.We know that The Painter and His Model is beautiful because we get great pleasure seeing the model in the golden room. Her skin is close in tone to, or in harmony with the colors of the walls; her curves harmonize with the two vases, and play against the spreading linear grids. As we move our eyes easily from the model to the entire picture, we experience a kind of sublimated erotic pleasure. In "Notes of a Painter," Matisse gave an apt description of his approach in The Painter and His Model. Suppose I want to paint a woman's body: first of all I imbue it with grace and charm, but I know that I must give something more. I will condense the meaning of this body by seeking its essential lines. The charm will be less apparent at first glance, but it must eventually emerge from the new image which will have a broader meaning, one more fully human. (MA, 36) He does not use the word "beauty," but speaks instead about expression and harmony. When he published this manifesto, Matisse was painting very different sorts of pictures — portraits, scenes of nudes in utopian settings, and... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 80-87 [Access article in PDF] The Beauty of Henri Matisse David Carrier Because beauty has for a long time now been politically incorrect (at least among certain influential critics and academic historians) the art of Henri Matisse has recently suffered from a kind of benign neglect. His goals were luxury, calm, and voluptuousness, not social critique. He painted female nudes, and was (...) preoccupied with artistic tradition. Celebrated in his own lifetime, he died a rich man. Matisse's famous identification of the work of art with a good armchair is another provocation. His paintings, after all, are very expensive armchairs. Liberated from any vital connection with everyday life, they often seem merely escapist. In her recent book, On Beauty and Being Just, Elaine Scarry remarks, "Matisse never hoped to save lives. But he repeatedly said that he wanted to make paintings so serenely beautiful that when one came upon them, suddenly all problems would subside."1 That some of Matisse's paintings succeed in being serenely beautiful seems self-evident to Scarry, to me, and to a great many other art lovers. What is perhaps worth exploring at greater length, however, is precisely how Matisse's paintings succeed in achieving their unfashionable goal. What is it that makes the work of Matisse so serenely beautiful?To start, consider The Painter and His Model (1918-1921), made just after his move from Paris to Nice. Like other works from this period of his career, this picture raises special problems, even for many commentators who admire his earlier experimentation. At the left, we see the painter working on a canvas of a nude. "Expression, for me," Matisse wrote, "does not reside in passions glowing in a human face."2 Like most of his models, this one appears expressionless. She poses at the center of the picture, beneath a window that admits the light filling the room. A flowering palm, a symbol of fertility, is the only object visible from the world outside the studio.Leaving behind his family and the luxury of his Paris home, Matisse lived and worked in a small room like this one. The entire picture is filled [End Page 80] with patterns — a red tablecloth on the left, orange wallpaper on the right, blue stripes on the painter's shirt, a red grid on the floor. A dark painting hangs above flowers on the table. The Painter and His Model shows the artist hard at work, but the composition appears effortlessly spontaneous. Matisse, who lived only to paint during his time in Nice, concealed the endless effort required to make his beautiful pictures. A man from North France, he discovered the power of light. There is nothing special about this room, but under the spell of his model Matisse makes it appear ravishing. Intense Mediterranean sunlight transforms ordinary patterns into a world of visual luxury.We know that The Painter and His Model is beautiful because we get great pleasure seeing the model in the golden room. Her skin is close in tone to, or in harmony with the colors of the walls; her curves harmonize with the two vases, and play against the spreading linear grids. As we move our eyes easily from the model to the entire picture, we experience a kind of sublimated erotic pleasure. In "Notes of a Painter," Matisse gave an apt description of his approach in The Painter and His Model. Suppose I want to paint a woman's body: first of all I imbue it with grace and charm, but I know that I must give something more. I will condense the meaning of this body by seeking its essential lines. The charm will be less apparent at first glance, but it must eventually emerge from the new image which will have a broader meaning, one more fully human. (MA, 36) He does not use the word "beauty," but speaks instead about expression and harmony. When he published this manifesto, Matisse was painting very different sorts of pictures — portraits, scenes of nudes in utopian settings, and... (shrink)

First published in 2002. Routledge is an imprint of Taylor & Francis, an informa company.

THE VALUE OF SCIENCE INTRODUCTION The search for truth should be the goal of our activities; it is the sole end worthy of them. Doubtless we should first bend our efforts to assuage human suffering, but why ? Not to suffer is a negative ...

This chapter contains sections titled: Introduction The Dissertation Proposal Shift to the Critique of Teleology Kant's Organicism and Critique of Teleological Judgment Goethe's Aesthetic Philosophy of Nature Multiple Purposivenesses Individuation Rationality and Purposiveness The Legacy of the Dissertation Project in Nietzsche's Later Work.

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

Much has been said about intuitionistic and classical logical systems since Gentzen’s seminal work. Recently, Prawitz and others have been discussing how to put together Gentzen’s systems for classical and intuitionistic logic in a single unified system. We call Prawitz’ proposal the Ecumenical System, following the terminology introduced by Pereira and Rodriguez. In this work we present an Ecumenical sequent calculus, as opposed to the original natural deduction version, and state some proof theoretical properties of the system. We reason that (...) sequent calculi are more amenable to extensive investigation using the tools of proof theory, such as cut-elimination and rule invertibility, hence allowing a full analysis of the notion of Ecumenical entailment. We then present some extensions of the Ecumenical sequent system and show that interesting systems arise when restricting such calculi to specific fragments. This approach of a unified system enabling both classical and intuitionistic features sheds some light not only on the logics themselves, but also on their semantical interpretations as well as on the proof theoretical properties that can arise from combining logical systems. (shrink)

"--Robert Fagles, translator of Homer's "Iliad" "I finished "Dreaming by the Book" feeling that fundamental aspects of the nature of consciousness had been peeled open and exposed to view."--Stephen M. Kosslyn, author of "Image and Brain".

Just Business provides the first comprehensive, reasoned framework for resolving questions of business ethics and corporate governance. Innovative, accessible, and global in scope, its powerful Ethical Decision Model can be used to manage the ethical problems of business as they arise in all their complexity and variety. Just Business combines business realism with philosophical rigor, and demonstrates that it is not necessary to emasculate or to adulterate business for business to be ethical. The book benefits from Elaine Sternberg's extensive (...) experience as an academic philosopher, an international investment banker, and head of successful businesses. She is now Principal of a London-headquartered consultancy firm, and Research Fellow in Philosophy at the University of Leeds. (shrink)

This is the first volume on category theory for a broad philosophical readership. It is designed to show the interest and significance of category theory for a range of philosophical interests: mathematics, proof theory, computation, cognition, scientific modelling, physics, ontology, the structure of the world.

Elaine Kuzmeskus retraces historical sâeance sessions and retells firsthand accounts of spirits reaching from beyond the veil so that we, the living, can better understand what happens in these encounters and why.

This paper addresses the problems that must be considered if computers are going to treat their users as individuals with distinct personalities, goals, and so forth. It first outlines the issues, and then proposes stereotypes as a useful mechanism for building models of individual users on the basis of a small amount of information about them. In order to build user models quickly, a large amount of uncertain knowledge must be incorporated into the models. The issue of how to resolve (...) the conflicts; hot will arise along such inferences is discussed. A system, Grundy, is described that builds models of its users, with the aid of stereotypes, and then exploits those models to guide it in its task, suggesting novels that people may find interesting. If stereotypes are to be useful to Grundy, they must accurately characterize the users of the system. Some techniques to modify stereotypes on the basis of experience are discussed. An analysis of Grundy's performance shows that its user models are effective in guiding its performance. (shrink)

What is the role of gesture in classroom science talk? This study first approaches the question generally, by asking how children communicate their knowledge of the seasons. We then ask how gestures function as they interplay with language in students' science talk. A typology, coded for High or Low lexical and gestural specification, summarized how thirteen sixth graders externalized their knowledge of seasonal change. Applying it to sixteen student discourse excerpts, we tested its usefulness as an analytical tool. Representational gestures (...) functioned as redundant to, or enhancing of ideas expressed through speech, or alternatively as carriers of scientific meaning. Findings show that gestures are an expected mode of communication in the science classroom. They can reveal student knowledge that is missing from verbal communication. Additionally, gestures may figure crucially in the construction as well as the communication of scientific insights. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

Recent semantic approaches to scientific structuralism, aiming to make precise the concept of shared structure between models, formally frame a model as a type of set-structure. This framework is then used to provide a semantic account of (a) the structure of a scientific theory, (b) the applicability of a mathematical theory to a physical theory, and (c) the structural realist’s appeal to the structural continuity between successive physical theories. In this paper, I challenge the idea that, to be so used, (...) the concept of a model and so the concept of shared structure between models must be formally framed within a single unified framework, set-theoretic or other. I first investigate the Bourbaki-inspired assumption that structures are types of set-structured systems and next consider the extent to which this problematic assumption underpins both Suppes’ and recent semantic views of the structure of a scientific theory. I then use this investigation to show that, when it comes to using the concept of shared structure, there is no need to agree with French that “without a formal framework for explicating this concept of ‘structure-similarity’ it remains vague, just as Giere’s concept of similarity between models does ...” (French, 2000, Synthese, 125, pp. 103–120, p. 114). Neither concept is vague; either can be made precise by appealing to the concept of a morphism, but it is the context (and not any set-theoretic type) that determines the appropriate kind of morphism. I make use of French’s (1999, From physics to philosophy (pp. 187–207). Cambridge: Cambridge University Press) own example from the development of quantum theory to show that, for both Weyl and Wigner’s programmes, it was the context of considering the ‘relevant symmetries’ that determined that the appropriate kind of morphism was the one that preserved the shared Lie-group structure of both the theoretical and phenomenological models. (shrink)

One of the major works of an important modem philosopher, Matter and Memory investigates the autonomous yet interconnected planes formed by matter and perception on the one hand and memory and time on the other. Henry Bergson (1859-1941) was awarded the Nobel Prize in 1927. His works include Time and Free Will, An Introduction to Metaphysics, Creative Evolution, and The Creative Mind.

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

Henri Meschonnic was a linguist, poet, translator of the Bible and one of the most original French thinkers of his generation. He strove throughout his career to reform the understanding of language and all that depends on it. His work has had a shaping influence on a generation of scholars and here, for the first time, a selection of these are made available in English for a new generation of linguists and philosophers of language. This Reader, featuring fourteen texts covering (...) the core concepts and topics of Meschonnic's theory, will enrich, enhance and challenge your understanding of language. It explores his key ideas on poetics, the poem, rhythm, discourse and his critique of the sign. Meschonnic's vast oeuvre was continuously preoccupied with the question of a poetics of society; he constantly connected the theory of language to its practice in various fields and interrogated what that means for society. In exploring this fundamental question, this book is central to the study and philosophy of language, with rich repercussions in fields such as translation studies, poetics and literary studies, and in redefining notions such as rhythm, modernity, the poem and the subject. (shrink)

The aim of this paper is to put into context the historical, foundational and philosophical significance of category theory. We use our historical investigation to inform the various category-theoretic foundational debates and to point to some common elements found among those who advocate adopting a foundational stance. We then use these elements to argue for the philosophical position that category theory provides a framework for an algebraic in re interpretation of mathematical structuralism. In each context, what we aim to show (...) is that, whatever the significance of category theory, it need not rely upon any set-theoretic underpinning. (shrink)

Both an ideal entrée for beginning readers and a solid text for scholars, the second edition of Peter Kalkavage's acclaimed translation of Plato's _Timaeus_ brings enhanced accessibility to a rendering well known for its faithfulness to the original text. An extensive essay offers insights into the reading of the work, the nature of Platonic dialogue, and the cultural background of the _Timaeus_. Appendices on music, astronomy, and geometry provide additional guidance. A brief outline of the themes of the work, a (...) detailed glossary, and a selected bibliography are also included. (shrink)