ABSTRACT Public companies in most countries are legally required to publish annual accounts, and these are widely used for making financial decisions. To prevent users of accounts being misled into making disastrous decisions, all major Western countries have introduced controls on the ways accounts are presented. By British and EEC law a company's accounts must give a ‘true and fair view’ of its financial state. It has become widely accepted that if accounts are prepared according to standards drawn up by (...) the accounting profession itself, then they can be considered as being ‘true and fair’. In this paper it is argued that such an interpretation of ‘true and fair’ gives inadequate protection to users. How users' interests might be better protected is discussed. Finally, it is suggested that Rawls’ notion of a ‘veil of ignorance’ could be used to ensure that in the preparation of accounts equal regard is paid to the interests of different types of user. (shrink)

One of the most frequently discussed passages from Locke's An Essay Concerning the Human Understanding is that which occurs in IV.vii.9, where he writes:… the Ideas first in the Mind, ‘tis evident, are those of particular Things, from whence, by slow degrees, the Understanding proceeds to some few general ones; which being taken from the ordinary and familiar Objects of Sense, are settled in the Mind, with general Names to them. Thus particular Ideas are first received and distinguished, and so (...) Knowledge got about them: and next to them, the less general, or specifick, which are next to particular. For abstract Ideas are not so obvious or easie to Children, or the yet unexercised Mind, as particular ones. If they seem so to grown Men, ’tis only because by constant and familiar use they are made so. For when we nicely reflect upon them, we shall find, that general Ideas are Fictions and Contrivances of the Mind, that carry difficulty with them, and do not so easily offer themselves, as we are apt to imagine. For example, Does it not require some pains and skill to form the general Idea of a Triangle, for it must be neither Oblique, nor Rectangle, neither Equilateral, Equicrural, nor Scalenon; but all and none of these at once. In effect, it is something imperfect, that cannot exist; an Idea wherein some parts of several different and inconsistent Ideas are put together.I shall not pretend that what Locke is claiming in this passage is wholly clear, nor shall I try to defend the views expressed in it. My intention is to show that what he says here has been widely misinterpreted. It has become common to treat the contents of the passage as aberrant; as presenting a ridiculous variant on his main thesis on abstraction, or that very thesis elaborated with a foolish rhetorical flourish. But what is said in this passage is not something said elsewhere, nor is it an alternative to something said elsewhere. Here, and nowhere else, Locke shows awareness of implications for his doctrine of abstraction, of views he holds about simple ideas. (shrink)

One of the most frequently discussed passages from Locke's An Essay Concerning the Human Understanding is that which occurs in IV.vii.9, where he writes:… the Ideas first in the Mind, ‘tis evident, are those of particular Things, from whence, by slow degrees, the Understanding proceeds to some few general ones; which being taken from the ordinary and familiar Objects of Sense, are settled in the Mind, with general Names to them. Thus particular Ideas are first received and distinguished, and so (...) Knowledge got about them: and next to them, the less general, or specifick, which are next to particular. For abstract Ideas are not so obvious or easie to Children, or the yet unexercised Mind, as particular ones. If they seem so to grown Men, ’tis only because by constant and familiar use they are made so. For when we nicely reflect upon them, we shall find, that general Ideas are Fictions and Contrivances of the Mind, that carry difficulty with them, and do not so easily offer themselves, as we are apt to imagine. For example, Does it not require some pains and skill to form the general Idea of a Triangle, for it must be neither Oblique, nor Rectangle, neither Equilateral, Equicrural, nor Scalenon; but all and none of these at once. In effect, it is something imperfect, that cannot exist; an Idea wherein some parts of several different and inconsistent Ideas are put together.I shall not pretend that what Locke is claiming in this passage is wholly clear, nor shall I try to defend the views expressed in it. My intention is to show that what he says here has been widely misinterpreted. It has become common to treat the contents of the passage as aberrant; as presenting a ridiculous variant on his main thesis on abstraction, or that very thesis elaborated with a foolish rhetorical flourish. But what is said in this passage is not something said elsewhere, nor is it an alternative to something said elsewhere. Here, and nowhere else, Locke shows awareness of implications for his doctrine of abstraction, of views he holds about simple ideas. (shrink)

The US neutrino community gathered at the Workshop on the Intermediate Neutrino Program at Brookhaven National Laboratory February 4-6, 2015 to explore opportunities in neutrino physics over the next five to ten years. Scientists from particle, astroparticle and nuclear physics participated in the workshop. The workshop examined promising opportunities for neutrino physics in the intermediate term, including possible new small to mid-scale experiments, US contributions to large experiments, upgrades to existing experiments, R&D plans and theory. The workshop was organized into (...) two sets of parallel working group sessions, divided by physics topics and technology. Physics working groups covered topics on Sterile Neutrinos, Neutrino Mixing, Neutrino Interactions, Neutrino Properties and Astrophysical Neutrinos. Technology sessions were organized into Theory, Short-Baseline Accelerator Neutrinos, Reactor Neutrinos, Detector R&D and Source, Cyclotron and Meson Decay at Rest sessions.This report summarizes discussion and conclusions from the workshop. (shrink)

Recreational Drugs European Network (ReDNet) project aims to use the Psychonaut Web Mapping Project database (Psychonaut Web Mapping Group, 2009) containing novel psychoactive compounds usually not mentioned in the scientific literature and thus unknown to clinicians as a unique source of information. The database will be used to develop an integrated ICT prevention approach targeted at vulnerable individuals and focused on novel synthetic and herbal compounds and combinations. Particular care will be taken in keeping the health professionals working directly with (...) young people showing problematic behaviors regularly updated in terms of novel compounds and combinations as well. A user-friendly project website will be developed aimed primarily at delivering the information/prevention approaches, but will also be a way of communicating with project partners and relevant stakeholders (e.g. thematic forum facilities, instant messages, blogs, video chat, wikiblog, newsletters distributed via mailing list). The website will support various ICT prevention tools, including an SMS alert service. Different areas and sections will be aimed specifically at the different target groups. -/- . (shrink)

This article discusses the 2005 OUP biography of Michael Polanyi by William T. Scott and Martin X. Moleski S.J., Michael Polanyi, Scientist and Philosopher . The discussants are N. E. Wetherick, Brian G Gowenlock, and John Puddefoot; Martin X. Moleski, S. J. briefly responds, providing a previously unpulished letter from Polanyi to Reverend Dr. Knox, a Presbyterian mininster.

In May 2011, the clinical ethics group of the Center for Ethics at Washington Hospital Center launched a 40-hour, three and one-half day Clinical Ethics Immersion Course. Created to address gaps in training in the practice of clinical ethics, the course is for those who now practice clinical ethics and for those who teach bioethics but who do not, or who rarely, have the opportunity to be in a clinical setting. “Immersion” refers to a high-intensity clinical ethics experience in a (...) busy, urban, acute care hospital. During the Immersion Course, participants join clinical ethicists on working rounds in intensive care units and trauma service. Participants engage in a videotaped role-play conversation with an actor. Each simulated session reflects a practical, realistic clinical ethics case consultation scenario. Participants also review patients’ charts, and have small group discussions on selected clinical ethics topics. As ethics consultation requests come into the center, Immersion Course participants accompany clinical ethicists on consultations. Specific to this pilot, because participants’ evaluations and course faculty impressions were positive, the Center for Ethics will conduct the course twice each year. We look forward to improving the pilot and establishing the Immersion Course as one step towards addressing the gap in training opportunities in clinical ethics. (shrink)

Although the model proposed by Thelen and co-authors provides a detailed explanation for the processes underlying reaching, many aspects of it are highly speculative. One of the reasons for this is our lack of knowledge about transformation of a hand movement plan into joint movements. The leading joint hypothesis (LJH) allows us to partially fill in this gap. The LJH offers a possible explanation for the formation of movement and how it may be represented in memory. Our explanation converges with (...) the dynamic model described in the target article. (shrink)

Introduction, by H. J. Cargas.--St. Paul and Teilhard de Chardin, by J. H. Adams.--Teilhard and Dante, by M. Gable.--Tennyson and Teilhard, by E. R. August.--Teilhard, neo-Marxism, existentialism, by M. Barthelemy-Madaule.--Whitman, Teilhard, and Jung, by R. Benoit.--C. G. Jung and Teilhard de Chardin, by N. Braybrooke.--Camus and Teilhard, by P. Rosazza.--Bonhoeffer and Teilhard, by C. M. Hegarty.--Voices of convergence: Teilhard, McLuhan, and Brown, by D. J. Leary.

Our goal was to explore self‐care practices among men who have sex with men in the context of Mpox in Brazil. This study used qualitative research methods, including interviews and thematic analysis, to collect and analyze data from male participants across the Brazilian territory. The narratives unveil men's perspectives on self‐care, risk reduction, and health beliefs during the Mpox pandemic. Our findings highlight a multifaceted approach to self‐care among men, encompassing hygiene, physical contact management, mask usage, skin lesion vigilance, and (...) adherence to official guidelines. Men's attitudes toward sexual behaviors emphasize the importance of reducing sexual partners, practicing safe sex, and combating misinformation through accurate information dissemination. The development of these behaviors and self‐care practices can be facilitated by nurses guided by Dorothea Orem's Self‐Care Theory, supported by patient‐centered care, with strategies to address and confront the stigma associated with the disease and provide emotional support. Thus, the study underscores the pivotal role of self‐care in mitigating infection risks, especially in the context of emerging infectious diseases. It acknowledges the impact of socio‐cultural factors and healthcare policies on men's preventive measures. However, it also recognizes limitations, such as potential bias due to stigma concerns and a nonrepresentative sample. Ultimately, the research advocates for tailored education, promotion of gender equity, and healthcare empowerment to effectively manage health risks in such contexts. (shrink)

When disaster disrupts healthcare and other systems, the ethical allocation of resources should follow principles of justice, defined as fairness, established for normal clinical practice. Standards of clinical practice may be altered during disaster, but ethical standards must remain centered on prioritizing the treatment of patients according to need and the effectiveness of treatment. Should resources become extremely limited, it is fair to restrict their use to patients who have the highest needs, provided that the intervention is effective. When resources (...) become more available, patients with lower priority can be increasingly accommodated. (shrink)

This article considers the issues of adaptation and organization of the educational process, barrier-free environment and readiness for professional activity of students with disabilities in inclusive education in conditions of inclusive education in a medical university. The relevance of this work is determined by one of the priority areas of state policy in the field of higher education – access to higher education for people with disabilities in inclusive education. Inclusive education at the university is designed to ensure not only (...) the realization of the right of students with disabilities in inclusive education to higher education, but also to solve the problems of socialization and professional demand for such people. In order to improve the process of introducing inclusive education at the Ryazan State Medical University named after Academician I.P. Pavlov, a study was conducted, the main problems and ways of solving them were identified, related to the organization of the educational process, the conditions of the barrier-free environment and the readiness for professional activity of students with disabilities in inclusive education. An increase in the proportion of university teachers who have undergone advanced training in inclusive education also contributes to solving problems. Adaptation of educational programs and educational and methodological support for persons with disabilities includes psychological, pedagogical and tutor support etc. The organization of the educational process using distance education technologies is one of the priority conditions for teaching students with disabilities and/or HIA. The use of this technology makes it possible to significant-ly expand and modify some educational standards for students with disabilities in inclusive education, namely, to create an individual way for each student with disabilities in inclusive education in a medical university. It is proposed to use training techniques such as: online consultation of teachers; VR technologies; availability of training materials 24/7; online webinars that facilitate the inclusion of such students in the educational and research activities of the university. The professionally organized educational space and educational process of the university provide not only a high level of mastery of professional competencies, but also contribute to the formation of personal qualities of students with disabilities in inclusive education, necessary for their successful socialization, life and activity in society. (shrink)