In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of (...) Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of (...) Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

This paper explores the theory of freedom that Emilie du Châtelet advances in her essay “On Freedom.” Using contemporary terminology, we can characterize this theory as a version of agent-causal compatibilism. More specifically, the theory has the following elements: (a) freedom consists in the power to act in accordance with one’s choices, (b) freedom requires the ability to suspend desires and master passions, (c) freedom requires a power of self-motion in the agent, and (d) freedom is compatible with moral necessity (...) but not with physical necessity. While these elements may at first appear disparate, the paper shows that they fit together quite well. The resulting theory is a surprising combination of doctrines that appear to be based on Samuel Clarke’s libertarian account of free will and doctrines that are reminiscent of the compatibilist accounts of John Locke, Anthony Collins, Gottfried Leibniz, and Thomas Hobbes. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:“The Whole Internal World His Own”: Locke and Metaphor ReconsideredS. H. ClarkWhy need I name thy Boyle, whose pious search, Amid the dark recesses of his works, The great Creator sought? And why thy Locke, Who made the whole internal world his own?Oh decus! Anglicae certe oh lux altera gentis!... Tu caecas rerum causas, fontemque severum Pande, Pater; tibi enim, tibi, veri magne Sacerdos, Corda patent hominum, atque altae (...) penetralia Mentis.Fourfold Annihilation & at the clangor of the Arrows of Intellect The innumerable Chariots of the Almighty appeard in Heaven And Bacon & Newton & Locke, & Milton & Shakespear & Chaucer1Two features of these encomia to John Locke, composed by James Thomson, Thomas Gray, and William Blake, are immediately striking. Firstly, they are delivered by poets in a tradition customarily seen as a reaction to the intellectual climate induced by Locke’s Essay, a book which Blake famously claimed to regard with “Contempt and Abhorrence.” 2 Secondly, the familiar and somewhat hackneyed characterizations of Locke as philosopher of common-sense, [End Page 241] empiricism, and liberal ideology are refreshingly absent. For Gray he is “veri magne Sacerdos,” great priest of truth; Thomson places him in a pantheon including Shakespeare, Milton, Spenser, and Chaucer; and this ranking is explicitly endorsed in Blake’s “Milton & Shakspear & Chaucer.” Comparable praise of Locke’s imaginative power is conspicuously absent from even the most generous tributes of recent commentators. 3Even if Locke’s philosophical contribution to a variety of debates is fully acknowledged, the question remains of why his major work, An Essay concerning Human Understanding, was held in such high popular esteem—veneration is not too strong a word—during the subsequent century. The text itself appears an improbable candidate for such canonization: George Saintsbury accused its prose of being “positively mean in every point of style,” 4 and certainly in comparison with the poised and lucid ironies of Berkeley and Hume, it cannot but appear prolix, diffuse, and repetitive. The chief (and frequently only) merit grudgingly accorded to it is of disarming informality. Rosalie Colie’s emphasis on the “exploitation of the generic and rhetorical possibilities in the essay form itself “ highlights the conscious manipulation of authorial distance through which Locke creates the effect of sprawling inclusiveness and incom-pletion, but at the expense of conceding that “in exchange for the frankness with which the essayist appeared to present his thinking self, he was allowed certain liberties from logical rigour.” 5 Though the suggestion that a major philosophical text seeks to evade “logical rigour” might seem damning enough, there is a still more insidious equation of Locke’s “middle-style,” his desire “to make, what I have to say, as easie and intelligible to all sort of Readers as I can,” with a complicity with the expectations of his audience. 6 Other critics, notably John Richetti, have put a more positive gloss on the “simple and fortuitously concocted circle of friends” to whom the Essay is addressed, but even these accounts have been obliged to stress the representative and consensual nature of Locke’s thought. 7 This view is perhaps most elegantly expressed by Leslie Stephen: “Locke ruled the thought of his own and the coming period [End Page 242] because he interpreted so completely the fundamental beliefs which had been worked out at this time. He ruled, that is, by obeying.” 8William Walker correctly observes that “identifying and interpreting metaphors of mind” in the Essay are “standard practices of mainstream philosophical commentary from Leibniz to Rorty,” but also notes that these analyses are usually concerned with the degree to which Locke’s reliance on figuration was at variance with and compromised his epistemological doctrine. 9 I would argue that the poetic tributes previously quoted offer a more suggestive and adequate guide to the original impact of his work. In order to substantiate this claim, I shall begin by examining Locke’s apparent renunciation of, yet paradoxical dependence upon metaphor; go on to look at the connection of the “Horizon” to the elegiac presentation of memory and the ethic of mental “Labour”; and conclude by analyzing the complex interdependence of candle and sun within the light imagery employed in the... (shrink)

The West has long had an ambivalent attitude toward the philosophical traditions of the East. Voltaire claimed that the East is the civilization "to which the West owes everything", yet C.S. Peirce was contemptuous of the "monstrous mysticism of the East". And despite the current trend toward globalizations, there is still a reluctance to take seriously the intellectual inheritance of South and East Asia. Oriental Enlightenment challenges this Eurocentric prejudice. J. J. Clarke examines the role played by the ideas (...) of Confucianism, Hinduism, Buddhism and Taoism in the intellectual life of the West and how these ideas, far more than exotic distractions, or even instruments of colonial domination, have been the means towards serious self-questioning and self-renewal, used to dispute and even to undermine Western orthodoxies. (shrink)

Three scientific societies devoted to the study of reproduction were established in Britain, France and USA in the middle of the twentieth century by clinical, veterinary and agricultural scientists. The principal motivation for their establishment had been the study of sterility and fertility of people and livestock. There was also a wider perspective embracing other biologists interested in reproduction more generally. Knowledge disseminated through the societies’ scientific meetings and publications would bear upon human and animal population problems as well as (...) basic reproductive physiology and its applications. New journals dealing with reproductive physiology, having worldwide appeal, were established in Britain and USA. The financial resources of at least one of the societies and its journal are directed towards charitable functions, including financial support for travel to scientific meetings, for visits to particular laboratories, and for research in the short term, including that of undergraduates. Perhaps the example of the British society has given rise to others having a more specialised focus, as well as to the formation of the European Society for the Study of Human Reproduction and Embryology. (shrink)

Jung was fascinated by the east. Through his commentaries on such texts as the I Ching and The Tibetan Book of the Dead, and through his essays on such topics as Zen, meditation and the symbolism of the mandala, Jung attempted to build a bridge of understanding between western psychology and the ancient ideas and practices of eastern religion. By doing so he hoped to relate traditional eastern thought to modern western concerns. John Clarke's latest book seeks to (...) uncover Jung's dialogue with the east. The book will appeal to all those who wish to broaden their understanding of Jung's thought as well as to those who value eastern ways of thinking and who believe that by engaging with it westerners have much to gain both intellectually and spiritually. (shrink)

Included in William Wollaston, The Religion of Nature Delineated, ed. Stanley Tweyman (Delmar, NY: Scholars' Facsimiles & Reprints, 1974 [1724]). Editor: Stanley Tweyman .

community reflecting on itself, uncovering its history, exploring its present predicament, and contemplating its future. [2] One aspect of this awakening is a process of philosophical reflection. As a philosophical approach, a social ecology investigates the ontological, epistemological, ethical and political dimensions of the relationship between the social and the ecological, and seeks the practical wisdom that results from such reflection. It seeks to give us, as beings situated in the course of real human and natural history, guidance in facing (...) specific challenges and opportunities. In doing so, it develops an analysis that is both holistic and dialectical, and a social practice that might best be described as an eco-communitarianism. (shrink)

In Search of Jung aims to rectify this state of affairs by showing that Jung is an important thinker in his own right and that his ideas play an important role at the heart of the intellectual debates of our age. The book first sets Jung's thought in the context of the great philosophical tradition stemming from Kant, showing the important connections between his thinking and that of influential philosophers such as Schopenhauer, Nietzsche and William James, and movements such as (...) phenomenology and existentialism. Second, Clarke argues that, in terms of his method and his close affinity with the approaches and ideas of twentieth-century physics, he is very much a modern thinker and in no way a reactionary seeking to return to outworn creeds. (shrink)

Elämme historian vaihetta, jossa uuden poliittisen visioinnin tarve on tulossa polttavan kiireelliseksi. Tyytymättömyys perinteisiä poliittisia vaihtoehtoja kohtaan ja uskon puute muodollista demokratiaa kohtaan kasvavat teollistuneissa länsimaissa. Tyytymättömyys on toistaiseksi näkynyt ennen kaikkea epäpolitisoitumisena, johon on sisältynyt dramaattinen luottamuksen menetys suhteessa poliittisiin puolueisiin sekä laajamittaista äänestämättä jättämistä. Idässä marxilaista oikeaoppisuutta haastaa toisinajattelun liikehdintä, joka ilmenee usein hiljaisena uskollisuuden ja yhteistyön hylkäämisenä, toisinaan taas dramaattisina aika ajoin toistuvina kapinoina. Lisäksi niin idässä kuin lännessäkin on kulttuurista vastarintaa, joka heikosti – mutta kenties profeetallisesti (...) – osoittaa tarpeen uudelle, erilaisia ääniä yhdistävälle visiolle. (shrink)

On December 22, 1988, Chico Mendes, the leader of the struggle to preserve the Amazonian rainforest, stepped out of the back door of his house and was assassinated. Chico was a seringueiro, a rubber tapper who collects latex from the trees of the forest. He had a vision of the people of the rainforest living in balance with the natural world, supporting their communities through harvesting the natural, renewable forest products in a sustainable manner. It was for this vision that (...) he was murdered by the powerful ranchers of the region, who wish to burn the forests and expand their vast estates. And it is also for this vision that he has become for many throughout the world a hero of the earth, a saint of ecology. (shrink)

Attempts to find an authentically ecological outlook in Marx’s philosophy of nature are ultimately unsuccessful. Although Marx does at times point the way toward a truly ecological dialectic, he does not himself follow that way. Instead, he proposes a problematic of technological liberation and mastery of nature that preserves many of the dualisms of that tradition of domination with which he ostensibly wishes to break.

A major essay on the basis of individualist thought, with reference to the major influence of Stirner.

Part fashion spread, part adventure guide, and all Utah cultural treasure, this book is a stunning visual record of six female Univeristy of Utah students who explored Zion National Park in 1920 as its first official tourists.

This work contains, perhaps, a larger amount of vigorous orthodoxy than can elsewhere be found in so small a compass. It is a plea for a laissez-faire policy, and is full of wisdom of a kind that is needed, in view of the drift of opinions toward “stateism.” Its effect on public policy will be like that of an anchor planted on a shoal on one side of a channel in order to warp a vessel off from an opposite shoal. (...) Yet in one way it brings economics and politics into close connection; it discusses government as an economic function, a process of creating and selling the product security. Though opposing governmental interference in industry, it emphasizes the action of economic law upon government. (shrink)