The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct. Rule 203 of the Code and provisions of the Code related to the public interest are examined using semiotic analysis to determine if they are most consistent with the functionalist or conflict models. While the analysis does not address intent of the Code, it is determined that the (...) Code contains semantic defects which result in different interpretations of the Code to different readers. The defects found are most consistent with the conflict model of professionalism. This has implications for the public and for individuals within the profession, making the Code less useful to both groups. The defects are seen as a potential battleground for the self-interest vs the public interest orientation of the accounting profession. (shrink)

In his struggle against Weimar, Geneva, and Versailles, Carl Schmitt enlisted a number of political thinkers as confederates—Machiavelli, Hobbes, Joseph de Maistre, Louis de Bonald, Juan Donoso Cortés, Benjamin Constant, and Hegel. The legitimacy of this claim has gone unchallenged except in the case of Hegel. Many have felt that his liberal credentials, most clearly manifested in his conception of civil society and his allegiance to the reformist policies espoused in Prussia by H.F.K. von Stein, K.A. von Hardenberg, and Wilhelm (...) von Humboldt, were compromised by Schmitt, who appears to have opposed liberalism and contributed to the demise of the Weimar republic. Schmitt’s attempt to tie Hegel’s views to the political outlook of Hobbes and de Maistre also discredits his speculative stance. Jean-François Kervégan’s extraordinary book seeks to extricate Hegel from this troubling association and attempts both to defend Hegel’s liberalism and confirm the philosophical nature of his argument. Without diminishing Schmitt’s Hegelian debt, his exhaustive comparative study, supported by impeccable scholarship, attempts to show that Schmitt distorted Hegel’s liberalism by disregarding the dialectical intent of his philosophy. In the process, Kervégan aims to preserve the Hegelian legacy from any contamination that might accrue to it from association with Schmitt. (shrink)

Volume 2 is made up primarily of unpublished material from the Bradley Papers held at Merton College since Bradley’s death in 1924. The 587 pages of this volume are divided into eight sections with an Introduction by the editor and an Appendix: Introduction by Editor 1. MS Book α : a notebook on metaphysical and psychological topics with Bradley’s index. 2. MS BK T ): one notebook on mainly metaphysical topics with Bradley’s index. 3. Two untitled notebooks containing sketches of (...) chapters for Appearance and Reality. 4. MS BK Z one notebook on psychological topics with Bradley’s index. 5. Draft of a reply to Alfred Sidgwick’s article “Mr. Bradley and the Sceptics” in Mind, vol. 3 ns, July 1894 6. Manuscript of unpublished paper on Alexander Shand’s article “Attention and Will: A Study in Involuntary Action” in Mind, vol. 4 ns, October 1895. 7. Manuscript of unpublished paper on Bertrand Russell’s article “Is Position in Time and Space Absolute or Relative?” in Mind, vol. 10 ns, July 1901. 8. Selections of Bradley’s reading notes on works read from 1883–1902, taken from 5 separate notebooks. Appendix: What Bradley Read. This is a chronological list of works for which there is some positive evidence that Bradley read something from them. The evidence used to determine what he read includes “his correspondence, papers and/or publications”. An acknowledgement of receipt and a promise to read a work is not considered adequate evidence that he actually read the work in question. (shrink)

Though many agree that we need to account for the role that social factors play in inquiry, developing a viable social epistemology has proved to be a difficult task. According to Longino, it is the processes that make inquiry possible that are aptly described as social, for they require a number of people to sustain them. These processes not only facilitate inquiry, but also ensure that the results of inquiry are more than mere subjective opinions, and thus deserve to be (...) called knowledge. In this paper, I explain Longino’s epistemology and defend it against criticisms recently raised by Kitcher, Schmitt and Solomon. Longino rightly recognizes that not all social factors have the same affect on inquiry. She also recommends that we reconceptualize ‘knowledge,’ distinguishing knowledge from opinion by reference to a social standard. (shrink)

Nature and Narrative is the launch volume in a new series of books entitled International Perspectives in Philosophy and Psychiatry. Nature(representing interest in the causes of a problem) and Narrative (for understanding its meanings) will introduce the field and the series, by touching on a range of issue relevant to this interdisciplinary 'border country'.

Cowan's experimental techniques cannot constrain subject's recall of presented information to distinct independent chunks in short-term memory (STM). The encoding of associations in long-term memory contaminates recall of pure STM capacity. Even in task environments where the functional independence of chunks is convincingly demonstrated, individuals can increase the storage of independent chunks with deliberate practice – well above the magical number four.

This paper deals with problems economists face in formulating a pure economic theory of justice. It is shown that constitutional economics as an approach giving opportunity to endogenize equity in an economic calculus, is only of limited use. It is criticized furthermore that economists neglect the basic problern of universalistic versus local justice. They have not contributed much to the problems of implementation and enforcement of norms of justice either. Yet some applications cover the full range of social relations, and (...) Iead to an interdisciplinary design of research where the findings of other disciplines are integrated in economic research and methodological advantages of economic theory contribute to noneconomic disciplines. (shrink)

Extended Mahavamsa. Ed. G.P. Malalasekera. Pali Text Society, Oxford 1988. lviii, 380 pp. £12.25.

This paper explores one aspect of the political in the early Hegel, that of criminal action and its relationship to the concept of recognition in the System of Ethical Life. While it is clear that in this work Hegel thinks that criminal action plays an important role in the transformation of simple ethical communities, it is not clear that, for Hegel, the formal character of crime in the struggle for recognition is anything but negative. I attempt to show how this (...) role for crime leads Hegel to a legalistic conception of Right that has no solid connection with recognition as a social force. (shrink)