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 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)

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.

Arts and Humanities in Higher Education, Volume 20, Issue 4, Page 403-425, October 2021. Despite the plethora of research on widening participation in the last 20 years, access to the arts and humanities has remained relatively under-explored, especially in relation to the preparedness of adult learners. This article reports a case study investigating the impact of an arts and languages Access module at the UK Open University. Findings from interviews with 37 Access students were analysed in relation to four themes: (...) the need for Access preparation; generic studentship skills; discipline-specific skills; intrinsic enjoyment and interdisciplinary study. We conclude embedded generic skills enhance learner confidence and time management, while academic literacy skills relevant to the arts and humanities enhance cultural capital and enable disadvantaged learners to access challenging disciplines. The impact of a preparatory arts and humanities module extends into the lives of individual students, suggesting a counter-narrative to the prevailing, ‘economic value’ paradigms of higher education policymakers. (shrink)

This paper examines the role that linguistic and cognitive prominence play in the resolution of anaphor–antecedent relationships. In two experiments, we found that pronouns are immediately sensitive to the cognitive prominence of potential antecedents when other antecedent selection cues are uninformative. In experiment 1, results suggest that despite their theoretical dissimilarities, topic and contrastive focus both serve to enhance cognitive prominence. Results from experiment 2 suggest that the contrastive prosody appropriate for focus constructions may also play an important role in (...) enhancing cognitive prominence. Thus different types of linguistic prominence (topic, contrastive focus) appear to have the common effect of increasing the cognitive prominence of the discourse referent. For pronouns with two possible antecedents, the cognitive prominence of an antecedent aids in anaphor resolution, immediately biasing selection towards the more prominent (and ultimately preferred) antecedent. (shrink)

Written by five scholars whose expertise extends across the disciplines of biblical, historical, systematic, and philosophical theology, this is a careful and ...

In P. Carruthers, S. Laurence, & S. Stich (Eds.). The innate mind: Structure and content. (pp. 305-337). New York: Oxford University Press.

Some Philosophical Prehistory of General Relativity As history, my remarks will form rather a medley. If they can claim any sort of unity (apart from a ...

Joint actions often require agents to track others’ actions while planning and executing physically incongruent actions of their own. Previous research has indicated that this can lead to visuomotor interference effects when it occurs outside of joint action. How is this avoided or overcome in joint actions? We hypothesized that when joint action partners represent their actions as interrelated components of a plan to bring about a joint action goal, each partner’s movements need not be represented in relation to distinct, (...) incongruent proximal goals. Instead they can be represented in relation to a single proximal goal – especially if the movements are, or appear to be, mechanically linked to a more distal joint action goal. To test this, we implemented a paradigm in which participants produced finger movements that were either congruent or incongruent with those of a virtual partner, and either with or without a joint action goal (the joint flipping of a switch, which turned on two light bulbs). Our findings provide partial support for the hypothesis that visuomotor interference effects can be reduced when two physically incongruent actions are represented as mechanically interdependent contributions to a joint action goal. (shrink)

Exploring the Illusion of Free Will and Moral Responsibility is an edited collection of new essays by an internationally recognized line-up of contributors. It is aimed at readers who wish to explore the philosophical and scientific arguments for free will skepticism and their implications.

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)

On the text and translation of the De mysteriis -- Iamblichus the man -- The De mysteriis : a defence of theurgy, and an answer to Porphyry's letter to Anebo -- Iamblichus's knowledge of Egyptian religion and mythology -- The nature and contents of De mysteriis -- Iamblichus, De mysteriis : text and translation.

ABSTRACT Drawing inspiration from Fred Dretske, L. S. Carrier, John A. Barker, and Robert Nozick, we develop a tracking analysis of knowing according to which a true belief constitutes knowledge if and only if it is based on reasons that are sensitive to the fact that makes it true, that is, reasons that wouldn’t obtain if the belief weren’t true. We show that our sensitivity analysis handles numerous Gettier-type cases and lottery problems, blocks pathways leading to skepticism, and validates (...) the epistemic closure thesis that correct inferences from known premises yield knowledge of the conclusions. We discuss the plausible views of Ted Warfield and Branden Fitelson regarding cases of knowledge acquired via inference from false premises, and we show how our sensitivity analysis can account for such cases. We present arguments designed to discredit putative counterexamples to sensitivity analyses recently proffered by Tristan Haze, John Williams and Neil Sinhababu, which involve true statements made by untrustworthy informants and strange clocks that sometimes display the correct time while running backwards. Finally, we show that in virtue of employing the paradox-free subjunctive conditionals codified by Relevance Logic theorists instead of the paradox-laden subjunctive conditionals codified by Robert Stalnaker and David Lewis. (shrink)

This interdisciplinary new work explores one of the central theoretical problems in linguistics: learnability. The authors, from different backgrounds---linguistics, philosophy, computer science, psychology and cognitive science-explore the idea that language acquisition proceeds through general purpose learning mechanisms, an approach that is broadly empiricist both methodologically and psychologically. Written by four researchers in the full range of relevant fields: linguistics, psychology, computer science, and cognitive science, the book sheds light on the central problems of learnability and language, and traces their implications (...) for key questions of theoretical linguistics and the study of language acquisition. (shrink)

In a recent very interesting and important challenge to tracking theories of knowledge, Williams & Sinhababu claim to have devised a counter-example to tracking theories of knowledge of a sort that escapes the defense of those theories by Adams & Clarke. In this paper we will explain why this is not true. Tracking theories are not undermined by the example of the backward clock, as interesting as the case is.

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)