First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

First published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

‘The independence of auditors is primarily an issue of perception and communication’. The author is Professor of Auditing at Maastricht Accounting and Auditing Research Center University of Limburg, and University of Amsterdam; and a partner of Coopers & Lybrand Dijker Van Dien Accountants, Amsterdam. He wishes to express his thanks to Gijs Bak, Tony Bingham, John Hegarty, Wim Moleveld, David Pimm and Arno de Schepper for their valuable comments.

The first issue of Artificial Intelligence and Law journal was published in 1992. This paper provides commentaries on nine significant papers drawn from the Journal’s second decade. Four of the papers relate to reasoning with legal cases, introducing contextual considerations, predicting outcomes on the basis of natural language descriptions of the cases, comparing different ways of representing cases, and formalising precedential reasoning. One introduces a method of analysing arguments that was to become very widely used in AI and Law, namely (...) argumentation schemes. Two relate to ontologies for the representation of legal concepts and two take advantage of the increasing availability of legal corpora in this decade, to automate document summarisation and for the mining of arguments. (shrink)

Smell 'sensations' are among the most mysterious of conscious experiences, and have been cited in defense of the thesis that the character of perceptual experience is independent of the physical events that seem to give rise to it. Here we review the scientific literature on olfaction, and we argue that olfaction has a distinctive profile in relation to the other modalities, on four counts: in the physical nature of the stimulus, in the sensorimotor interactions that characterize its use, in the (...) structure of its intramodal distinctions and in the functional role that it plays in people's behaviour. We present two thought experiments in which we detail what would be involved in transforming sounds into smells, and also smells into colours. Through these thought-experiments, we argue that the experiential character of smell derives precisely from the structural features of olfaction, and that an embodied account of olfactory phenomenology is called for. (shrink)

Situates Lacan’s theory of the subject within contemporary philosophical debates over freedom and agency.

Drawing on a range of case studies worldwide, including 'profit with purpose' businesses such as co-operatives, this short guide reveals how to make a success of values. By unpacking what we mean by values and ethics, and setting out a series of practical approaches, Ed Mayo presents how values can become a natural part of commercial life. This book identifies both the pitfalls and the potential of bringing values into the heart of an organization, from a bank that responds to (...) an ethical crisis to a fast-growing worker co-operative founded on the values of equality. The values that guide your business are not necessarily the ones that are written down, or that you would expect. There is no right or wrong set of values, but there is power and potential in making the most of the values that are right for the business you are in. By reading Values: How to Bring Values to Life in Your Business, you will find out more about the business that you are, and the business that you could be." -- Back cover. (shrink)

Envy and Jealousy in Classical Athens examines the sensation, expression, and literary representation of envy and jealousy in Classical Athens.

In this paper, I explore the question of how the costs of undertaking an important type of climate change mitigation should be shared amongst states seeking an environmentally effective and equitable response to global climate change. While much of the normative literature on climate mitigation has focused on burden sharing within the context of reductions in emissions of greenhouse gas, I explore the question of how the costs of protecting tropical forests in order to harness their climate mitigation potential should (...) be distributed amongst developing and developed states. In response to this question, I outline and defend a ‘beneficiary pays’ account of forestry mitigation burden sharing that requires affluent states to finance measures supporting avoided deforestation while less affluent states, within whose territory these forests tend to be located, implement these measures. The normative basis for this account, I argue, is a principle of ‘unjust enrichment’ according to which developed states must bear much of the cost of avoided deforestation for its climate mitigation potential because of the huge economic benefits their citizens have accumulated from productive activities that have contributed to climate change. (shrink)

Alain Badiou is one of the leading philosophers in the world today. His ground-breaking philosophy is based on a creative reading of set theory, offering a new understanding of what it means to be human by promoting an 'intelligence of change'. Badiou's philosophical system makes our capacity for revolution and novelty central to who we are, and develops an ethical position that aims to make us less anxious about this very capacity. This book presents a comprehensive and engaging account of (...) Badiou's philosophy, including an in-depth discussion of _The Theory of the Subject_, _Being and Event_ and _Logics of Worlds_. In a clear and careful analysis, Ed Pluth considers exactly how Badiou's theoretical 'anti-humanism' is linked up to what is, for all intents and purposes, a practical humanism. Central to this is an account of Badiou’s theory of the subject, and his attempt to develop an 'ethic of truths'. The role of set theory, Marxism, and Lacanian psychoanalysis in Badiou's philosophy is also given close attention. This book will be of interest to students and scholars of philosophy, as well as to all those keen to develop a critical understanding of one of the most controversial and important thinkers of the twentieth century. (shrink)

The ethical frameworks of consequentialism and formalism predict moral awareness and behavior in individuals, but current measures either do not treat these frameworks as independent or lack sufficient theoretical underpinnings and statistical dependability. This paper presents the development and validation of a new scale to measure consequentialism and formalism that is well grounded in prior research. The Ethical Standards of Judgement Questionnaire is validated via six studies. Measurement items are developed in the first three studies, which also confirm the need (...) to eliminate a unidimensional measure and evaluate these frameworks separately. The fourth study addresses discriminant validity and the two remaining studies provide insight into how consequentialism and formalism predict the degree to which behaviors are deemed acceptable by individuals in the context of consumer beliefs and religious beliefs. Suggested uses for the scale in both academia and organizations are presented. (shrink)

We provide a retrospective of 25 years of the International Conference on AI and Law, which was first held in 1987. Fifty papers have been selected from the thirteen conferences and each of them is described in a short subsection individually written by one of the 24 authors. These subsections attempt to place the paper discussed in the context of the development of AI and Law, while often offering some personal reactions and reflections. As a whole, the subsections build into (...) a history of the last quarter century of the field, and provide some insights into where it has come from, where it is now, and where it might go. (shrink)

The ethical frameworks of consequentialism and formalism predict moral awareness and behavior in individuals, but current measures either do not treat these frameworks as independent or lack sufficient theoretical underpinnings and statistical dependability. This paper presents the development and validation of a new scale to measure consequentialism and formalism that is well grounded in prior research. The Ethical Standards of Judgement Questionnaire is validated via six studies. Measurement items are developed in the first three studies, which also confirm the need (...) to eliminate a unidimensional measure and evaluate these frameworks separately. The fourth study addresses discriminant validity and the two remaining studies provide insight into how consequentialism and formalism predict the degree to which behaviors are deemed acceptable by individuals in the context of consumer beliefs and religious beliefs. Suggested uses for the scale in both academia and organizations are presented. (shrink)

This book promotes a Lacanian approach to silence, arguing that Lacanian psychoanalysis is distinctive for putting a high value on both silence and language. Unlike other disciplines and discourses the authors do not treat silence as a mystical-impossible beyond, at the cost of demoting the value of language and thought. Rather than treating silence with awe and wonder, this book puts silence to work, and it does so in order to deal with the inevitable alienation that comes with becoming speaking-beings. (...) This illuminating book will be of great interest to scholars of Lacan and the psychosocial, as well as more broadly to philosophers and linguists alike. (shrink)

This article probes the advisability of regulating U.S. food and drug safety according to the precautionary principle. To do so, a precautionary regulatory regime is formulated on the basis of the beliefs that motivate most proponents of this initiative. That hypothetical regime is critically analyzed on the basis of an actual instantiation of a similarly stylized initiative. It will be argued that the precautionary principle entails regulatory constraints that are apt to violate basis tenets of political legitimacy. The modifications that (...) would change this finding would also change precautionary regulation to the point that it would be indistinguishable from orthodox safety protocols. It is concluded on the basis of its impoverished content that the precautionary principle should not be taken seriously as a formal approach to the regulation of U.S. food and drug safety. (shrink)

Roland Barthes remains one of the most influential cultural theorists of the postwar period and Image-Music-Text is his most widely taught work. Ed White provides students with a clear guide to this essential but difficult text. As students are increasingly expected to write across a range of media, Barthes' work can be understood as an early mapping of what we now call interdisciplinary or multidisciplinary study. The book's detailed section-by-section readings makes Barthes' most important writings accessible to undergraduate readers. This (...) book is a perfect companion for teaching and learning Barthes ideas in cultural studies and literary theory. (shrink)

ED MACAN considers whether progressive rock is inextricably linked to a specific political ideology. Progressive rock emerged out of the late sixties British hippie movement. Its politics, though influenced by the left, were never monolithic. Using the late nineteenth-century philosophical/cultural phenomenon of "Wagnerism" as a point of reference, Macan demonstrates that progressive rock's impact was primarily a result not of its nebulous political ideology, but of its aesthetic stance, which stresses individualism, idealism, authenticity, and art-as-transcendence. In keeping with its Romantic (...) ethos of transcendence and a utopian politics, progressive rock subjected philosophical, cultural, and social opposites to a Hegelian synthesis. (shrink)

In the tradition of Roland Barthes' Mythologies and Walter Benjamin's aphoristic Theses on the Philosophy of History, Ed Simon's Furnace of this World is a fragmentary, digressive, impressionistic account of what the radical implications of goodness could possibly be in late capitalism. Furnace of this World interrogates the concept of goodness, while arguing that it's always more interesting and radical than its opposite. With neither hubris nor reductionism, Furnace of this World speaks of what it means to pursue justice in (...) a fallen world."--Amazon.com. (shrink)

This book draws together the latest work from scholars around the world using subjective well-being data to understand and compare well-being across countries and cultures. Starting from many different vantage points, the authors reached a consensus that many measures of subjective well-being, ranging from life evaluations through emotional states, based on memories and current evaluations, merit broader collection and analysis. Using data from the Gallup World Poll, the World Values Survey, and other internationally comparable surveys, the authors document wide divergences (...) among countries in all measures of subjective well-being, The international differences are greater for life evaluations than for emotions. Despite the well-documented differences in the ways in which subjective evaluations change through time and across cultures, the bulk of the very large international differences in life evaluations are due to differences in life circumstances rather than differences in the way these differences are evaluated. (shrink)

In Research on Language and Computation 5.1:5-17. Formerly C54.

In this note I provide an answer to an apparently technical query by van Benthem (1986; 67) concerning denotations of English expressions. The answer turns out to be revealing of some systematic semantic differences associated with certain categories of expression. The categories of interest to us are illustrated in (1a) and given an extensional type theoretic analysis in (1b).

If, as the title of this book suggests, the state of Tractatus commentary has at times recently resembled something close to a state of war, then it has most of all resembled a war of attrition. Against this background, Roger White's "Throwing the Baby Out with the Ladder" makes for refreshing reading. To be sure, White repeats some of the familiar misconceptions of what resolute readers do or must claim that have marred the debate over the adequacies or inadequacies of (...) such an approach to the Tractatus (TLP). But he also introduces some novel and interesting lines of criticism that merit serious attention. Foremost among the latter is White's treatment (in Section III of his paper) of three engaging examples that he sees as making trouble for resolute readers, and for their opposition to the standard idea that the lesson of the Tractatrrs could consist in its communicating, and our grasping, ineffable insights by way of its nonsense-sentences. (shrink)

No one doubts that for Kierkegaard's definition of Christian faith one should look to the "Concluding Unscientific Postscript." The contention of this paper is that within the Postscript, most have looked in the wrong place. The well-known definition that is usually cited is actually a definition of Socratic or religious faith, and the definition of specifically Christian faith, given a few pages later, represents an existential intensification, which moves from an 'objective uncertainty' to an 'objective absurdity'. This latter definition is, (...) literally and philosophically, the pivot on which the whole work turns. (shrink)

In this commentary on Adrian Johnston's paper, “Drive Between Brain and Subject: An Immanent Critique of Lacanian Neuropsychoanalysis,” I consider whether his attempt to develop a materialist ground for psychoanalysis can avoid versions of reductionism and verificationism that would threaten any autonomy psychoanalysis might have as a science.

This paper considers the status of both the natural real and thinking in transcendental or structural materialisms, and questions whether the relationship between thinking and being in such philosophies can really be considered dialectical or not. Looking at the recent work of Slavoj Žižek, but with an eye to work being done by thinkers such as Brassier, Johnston, and Meillassoux as well, I consider what is said about quantum physics in some of Žižek’s recent books, and argue that it is (...) difficult to see how any version of the natural real – quantum or not – can have a status in a dialectical philosophy that does not end up at least implicitly giving ordinary human experience and thought a de-realized or ontologically degraded status, in a manner that is in fact very un-dialectical. The sciences basically require a reductionist perspective, such that it is hard to argue that there is any vigorous relationship between thinking and being in them. There is much about human experience and thinking that does need to be de-realized, of course. Hegelian philosophy and Freudo-Lacanian psychoanalysis have always done an excellent job of that. (shrink)

The theory of life that Badiou proposes at the end of Logics of Worlds is considered in this paper as a retooling of the old idea that the human is an exception in the order of things. What distinguishes Badiou’s account of the human from others though is the fact that it posits the human not as an exception from other animals, nor as an exception to ordinary life, but an exception that is other to the individual as such. The (...) way in which Alexandre Kojève framed the human in his reading of Hegel is used to establish the basic philosophical grammar for Badiou’s thinking about the human. What Badiou calls “democratic materialism” – his philosophical nemesis – is also considered from the perspective of that grammar. (shrink)