This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 edition. Excerpt:... (6) Columns for Discount on Purchases and Discount on Notes on the same side of the Cash Book; (c) Columns for Discount on Sales and Cash Sales on the debit side of the Cash Book; (d) Departmental columns in the Sales Book and in the Purchase Book. (...) Controlling Accounts.--The addition of special columns in books of original entry makes possible the keeping of Controlling Accounts. The most common examples of such accounts are Accounts Receivable account and Accounts Payable account. These summary accounts, respectively, displace individual customers' and creditors' accounts in the Ledger. The customers' accounts are then segregated in another book called the Sales Ledger or Customers' Ledger, while the creditors' accounts are kept in the Purchase or Creditors' Ledger. The original Ledger, now much reduced in size, is called the General Ledger. The Trial Balance now refers to the accounts in the General Ledger. It is evident that the task of taking a Trial Balance is greatly simplified because so many fewer accounts are involved. A Schedule of Accounts Receivable is then prepared, consisting of the balances found in the Sales Ledger, and its total must agree with the balance of the Accounts Receivable account shown in the Trial Balance. A similar Schedule of Accounts Payable, made up of all the balances in the Purchase Ledger, is prepared, and it must agree with the balance of the Accounts Payable account of the General Ledger." The Balance Sheet.--In the more elementary part of the text, the student learned how to prepare a Statement of Assets and Liabilities for the purpose of disclosing the net capital of an enterprise. In the present chapter he was shown how to prepare a similar statement, the Balance Sheet. For all practical... (shrink)

Bd. 1. Mit Beiträgen von Ernst Bloch, Joseph M. Bochenski, Alois Dempf, Hermann Glockner, Hans-Eduard Hengstenberg, Pascual Jordan, Werner Marx, Josef Pieper, Helmut Plessner.

This chapter is about Grete Hermann, a philosopher-mathematician who productively and mutually beneficially interacted with the founders of quantum mechanics in the early period of that theory's elaboration. Hermann was a neo-Kantian philosopher. At the heart of Immanuel Kant's critical philosophy lay the question of the conditions under which we can be said to know something objectively, a question Hermann found to be particularly pressing in quantum mechanics. Hermann's own approach to Neo-Kantianism was Neo-Friesian. Jakob Friedrich (...) Fries, like Kant, had understood critical philosophy to be an essentially epistemic project. Fries departed from Kant in his account of the elements involved in our cognition. In this chapter it is discussed how, beginning from a neo-Friesian understanding of critical philosophy, Hermann is led to conclude that quantum mechanics shows us that physical knowledge is fundamentally split; that the objects of quantum mechanics are only objects from a particular perspective and in the context of a particular physical interaction. It will be seen how Hermann's solution to the problem of objectivity in quantum mechanics is a natural one from a neo-Friesian point of view, even though it disagrees with those offered by more orthodox versions of Kantian doctrine. (shrink)

A MAJOR PHILOSOPHICAL INTERPRETER of Kant and critic of Herbart and Hegel, Hermann Lotze ( 1817-1881) is known to historians of psychology primarily for his theory of spatial perception.' As Professor of Philosophy at Gottingen University from 1845 to 1880, he published his theory of the physiological mechanism for spatial consciousness no less than six times.2 Standard accounts present his local sign theory as an associationistic, empiricistic, or empiristic view.3 Yet they also mention its influence among nativists such as (...) Lotze's own student Carl Stumpf. Certainly there is an historical irony here which deserves explanation. This paper will describe Lotze's theory, indicate its origins in the work of scientists such as E. H. Weber and Johannes Muiller and philosophers such as Jakob Friedrich Fries and Johann Friedrich Herbart, and trace its transformation at the hands of psycholo- gists of various theoretical persuasions.4 The intent is not to argue for Lotze's personal influence so much as to illustrate how one fertile idea in the history of science can serve as the catalyst for a much broader conceptual development. (shrink)

Any account of “what is special about the human brain” (Passingham 2008) must specify the neural basis of our unique ability to produce speech and delineate how these remarkable motor capabilities could have emerged in our hominin ancestors. Clinical data suggest that the basal ganglia provide a platform for the integration of primate-general mechanisms of acoustic communication with the faculty of articulate speech in humans. Furthermore, neurobiological and paleoanthropological data point at a two-stage model of the phylogenetic evolution of this (...) crucial prerequisite of spoken language: (i) monosynaptic refinement of the projections of motor cortex to the brainstem nuclei that steer laryngeal muscles, presumably, as part of a “phylogenetic trend” associated with increasing brain size during hominin evolution; (ii) subsequent vocal-laryngeal elaboration of cortico-basal ganglia circuitries, driven by human-specificFOXP2mutations.;>This concept implies vocal continuity of spoken language evolution at the motor level, elucidating the deep entrenchment of articulate speech into a “nonverbal matrix” (Ingold 1994), which is not accounted for by gestural-origin theories. Moreover, it provides a solution to the question for the adaptive value of the “first word” (Bickerton 2009) since even the earliest and most simple verbal utterances must have increased the versatility of vocal displays afforded by the preceding elaboration of monosynaptic corticobulbar tracts, giving rise to enhanced social cooperation and prestige. At the ontogenetic level, the proposed model assumes age-dependent interactions between the basal ganglia and their cortical targets, similar to vocal learning in some songbirds. In this view, the emergence of articulate speech builds on the “renaissance” of an ancient organizational principle and, hence, may represent an example of “evolutionary tinkering” (Jacob 1977). (shrink)

The ArgumentBiology, understood in turn-of-the-century Germany to include psychology, held a central but enigmatic place in the philosopher Ernst Cassirer's work. From his earliest studies with Hermann Cohen through his long engagement with the theoretical biology of Jakob von Uexküll and Adolf Meyer-Abich, Cassirer consistently used the history and practice of biology to examine and delineate a set of characteristic tensions between the natural and cultural sciences. This paper examines Cassirer's treatment of this theme by addressing two contrasting interpretations (...) he gave — in hisPhilosophy of Symbolic Forms and in hisEssay on Man — to the benchmark case from empirical psychology of the “talking” horse “Clever Hans.” The original case involved the horse's ability to signal answers to remarkably complex questions by stamping its hooves, an ability that ultimately appeared to rest on a capacity to detect extremely minute unintentional movement cues in its auditors as it reached the appropriate answer. Due to both Cassirer's shifting description of the case within his philosophy and the case's inherent polyvalence, Cassirer's remarks provide a useful window onto the social, epistemological, and stylistic meaning of his “unified” philosophy of human culture and science. (shrink)

Hermann Weyls "Philosophie der Mathematik und Naturwissenschaft" erschien erstmals 1928 als Beitrag zu dem von A. Bäumler und M. Schröter herausgegebenen "Handbuch der Philosophie". Die amerikanische Ausgabe, auf der die deutsche Übersetzung von Gottlob Kirschmer beruht, erschien 1949 bei Princeton University Press. Das nunmehr bereits in der 8. Auflage vorliegende Werk ist längst auch in Deutschland zum Standardwerk geworden.

This article argues that from a territorial perspective a certain coherence and continuity can be identified in the Estonian cultural-theoretical tradition – a discursive body based on common sources of influence and similar fundamental attitudes. We understand Estonian theory as a local episteme – a territorialized web of epistemological associations and rules for making sense of the world, which favours some premises while discouraging others. The article focuses on the older layers of Estonian theory, discussing the work of Karl Ernst (...) von Baer, Victor Hehn, Gustav Teichmüller, Jakob von Uexküll, Hermann Keyserling, Johannes Gabriel Granö, Juri Lotman a.o. We examine the philosophical foundations of Estonian theory as well as its main epistemic facets. The article concludes that the conceptualization of Estonian theory could contribute to a general transformation of contemporary (cultural) theory, a redefining of the relations between the centre and the peripheries. (shrink)

A new study of the mathematical-physical mode of cognition.

Einführung: von der Produktivität des Unzulänglichen.--Schopenhauer als Verbilder.--Spengler der Tatsachenmensch.--Kant der Sinneserfasser.--Jesus der Magier.

The following text is the first ever translation into English of a writing by German phenomenologist Hermann Schmitz (*1928). In it, Schmitz outlines and defends a non-mentalistic view of emotions as phenomena in interpersonal space in conjunction with a theory of the felt body’s constitutive involvement in human experience. In the first part of the text, Schmitz gives an overview covering some central pieces of his theory as developed, for the most part, in his massive System of Philosophy, published (...) in German in a series of volumes between 1964 and 1980. Schmitz’s System is centred on the claim that the contemporary view of the human subject is the result of a consequential historical process: A reductionist and ‘introjectionist’ objectification of lived experience culminating in the ‘invention’ of the mind (or ‘soul’) as a private, inner realm of subjective experience and in a corresponding ‘grinding down’ of the world of lived experienced to a meagre, value-neutral ‘objective reality’. To counter this intellectualist trend, Schmitz puts to use his approach to phenomenology with the aim of regaining a sensibility for the nuanced realities of lived experience—hoping to make up for what was lost during the development of Western intellectual culture. Since both this text and the overall style of Schmitz’s philosophising are in several ways unusual for a contemporary readership, a brief introduction is provided by philosophers Jan Slaby and Rudolf Owen Müllan, the latter of whom translated Schmitz’s text into English. The introduction emphasises aspects of Schmitz’s philosophy that are likely to be of relevance to contemporary scholars of phenomenological philosophy and to its potential applications in science and society. (shrink)

This paper examines the origin, range and meaning of the Principle of Action and Reaction in Kant’s mechanics. On the received view, it is a version of Newton’s Third Law. I argue that Kant meant his principle as foundation for a Leibnizian mechanics. To find a ‘Newtonian’ law of action and reaction, we must look to Kant’s ‘dynamics,’ or theory of matter. I begin, in part I, by noting marked differences between Newton’s and Kant’s laws of action and reaction. I (...) argue that these are explainable by Kant’s allegiance to a Leibnizian mechanics. I show (in part II) that Leibniz too had a model of action and reaction, at odds with Newton’s. Then I reconstruct how Jakob Hermann and Christian Wolff received Leibniz’s model. I present (in Part III) Kant’s early law of action and reaction for mechanics. I show that he devised it so as to solve extant problems in the Hermann-Wolff account. I reconstruct Kant’s views on ‘mechanical’ action and reaction in the 1780s, and highlight strong continuities with his earlier, pre-Critical stance. I use these continuities, and Kant’s earlier engagement with post-Leibnizians, to explain the un-Newtonian features of his law of action and reaction. (shrink)

Einleitung. Auftakt ; Welt, Anschauung, Weltanschauung : Begriffshorizonte für Musik ; Weltanschauung und Kunst ; Der Begriff "Weltanschauung" ; Zur Konzeption des Buches : Ästhetisch-kulturelle Inbilder der Moderne ; Ästhetische und gesellschaftlische Moderne -- Gemeinschaft. Eine Idee und ihre Korruption : zur Einführung ; Das Finale von Beethovens neunter Symphonie -- Bildung. Anagogische Formationen : zur Einführung ; Symphonische Mythen bei Franz Liszt ; Musiklyrische Schicksalsformen bei Johannes Brahms -- Religion. Religion, Nation, Kunst : zur Einführung ; Geistliche Weltanschauungmusik von (...) Bach, Mendelssohn Bartholdy und Brahms ; Konfessionelle Markierungen bei Max Reger ; Verheißung und Erlösung im Bühnenweihfestspiel Parsifal -- Heldentum. Im Ausgang von der Eroica : zur Einführung ; Totenfeier und Gedächtniskultur bei Wagner und Mahler ; Diskursnormen bei Richard Strauss und Max Reger ; Kommunismus gegen Nationalsozialismus : Ideologien im Kampf um Deutschland -- Liebe. Destruktion und Kosmogonie : zur Einführung ; Frau Minne in Wagners Tristan und Isolde ; Lyric-Energien bei Schönberg und Zemlinsky ; Schöpfung aus Liebe : Gustav Mahlers Faust-Komposition in der Achten Symphonie -- Allnatur. Von "Natur" bis "All" : zur Einführung ; Nietzsche-Spiegelungen mit Delius, Strauss und Mahler ; Der Atem des Monismus bei Schönberg und Webern ; Der Gesang der Planeten in Kosmos-Musik Langgaards und Hindemiths. (shrink)

Dieses Buch versucht, am Beispiel der Logik der Forschung K. R. Poppers, den Ansatz der modernen Wissenschaftstheorie mit transzendentalphilosophischen Fragestellungen Kants zu vermitteln.

In lieu of an abstract, here is a brief excerpt of the content:Eclecticism and the Technologies of Discernment in Pietist PedagogyKelly J. WhitmerWhile the Franckesche Stiftungen (the Francke Foundations) of Halle/Saale are perhaps best known today as the institutional centre of German Pietism, throughout much of the eighteenth century they were widely regarded as a pedagogically innovative Schulstadt (or city of schools). The founder of this Schulstadt, August Hermann Francke (1663–1727), was many things to many people: Pietist, radical Lutheran, (...) theologian, pedagogue, professor of Greek and Oriental languages, preacher, member of the Berlin Academy of Sciences and proponent of a Protestant mission. Like most participants in what was initially a grassroots movement oriented around the personality of Philipp Jakob Spener (1635–1705), a minister active in Frankfurt am Main around 1670 who sought to breathe new life into the Lutheran church,2 Francke rarely referred to himself as a Pietist. From his post at the University of Halle (founded in 1694), this Spenerian prote´gé set out to create a new "universal seminar" that would make the assimilation of many diverse points of view, identities, and competing strands of knowledge its [End Page 545] defining mandate. "My purpose," Francke wrote in a letter to a Pastor Ring from Grünebartau (October 29, 1712), "is to develop a universal institution, useful for bringing into a good and holy order all that is important for the Christianity of all orders of society and relates, in some way, to the healing power of the soul."3 His Schulstadt would "bring into order" a myriad of relationships around a single point and relied, quite deliberately I propose, on an eclectic methodology to do this.In recent years, the relationship of Francke's Schulstadt to the implementation of Brandenburg-Prussia's first compulsory schooling system and teacher training institutes has been better documented than in the past.4 Scholars of education have paid closer attention to the methodological innovations of Pietist pedagogy, and its points of convergence with the ideas of John Locke (1632–1704), Jean-Jacques Rousseau (1712–1778) and Johann Heinrich Pestalozzi (1746–1827) have become subjects of mounting interest.5 Francke's significance for the history of education has been assessed mainly in terms of his ability to realize the pedagogically inclined reform projects of seventeenth-century figures, such as Johann Amos Comenius (1592–1670).6 We know that the thousands of children who participated in the life of the Schulstadt very often left Halle to become actively involved as teachers and ministers throughout the German states. Several played pivotal roles in the development of the late eighteenth-century educational reform movement known as Philanthropismus and its associated practices and institutions.7 [End Page 546]Perhaps the most striking feature of Francke's Schulstadt was its curriculum, which featured innovative training regimens in applied mathematics for children from diverse social backgrounds.8 The scale and rigor of these programs were to be found nowhere else at the time and can be linked to the overtly pedagogical mandate of the Berlin Academy of Sciences (f. 1701). These regimens deliberately juxtaposed artisanal and learned knowledge and stressed the importance of the eye as a conciliatory medium.9 Despite having acquired largely anti-empiricist reputations over the years due to their lingering interest in alchemy and their roles in securing the banishment of the "rationalist" mathematician and philosopher, Christian Wolff (1679–1754), from their community in 1723, careful consideration of what Halle Pietists were teaching in their schools suggests a different view. These historical actors reconciled categories of knowledge production and transmission often framed as oppositional—despite what several scholars have recently shown to be their clear interconnectedness.10I argue here for the predominance of eclecticism in the Schulstadt, including a pronounced emphasis on the "middling" mathematical and mechanical sciences as tools of conciliation and self-improvement. I seek to illustrate how eclecticism was much more than a Philosophiebegriff that was well received by some Pietists, as Walter Sparn has argued, but that it is better understood as a set of conciliatory practices, traces of which resonate in Pietist lesson plans.11 Teachers in Francke's schools integrated experimental philosophy into an educational program that was introducing children to the exercises of... (shrink)