bluuebunny/crossref_metadata_2025 huggingface dataset:
Feasts
Authors: Shevzov Vera
Published: March 2005

Local feasts were a deeply rooted feature of Russian Orthodoxy. These not only displayed the characteristics of classical Christian worship, but integrated universally recognized traits of Orthodox worship into the fabric of village life. Such feasts grounded the Orthodox calendar in that feasts which bore witness to biblical events, saints, or icons of universal or national significance mixed with feasts that testified to similar though more immediate events.
The Paradise of God
Authors: Wirzba Norman
Published: March 2005

Jewish and Christian doctrines of creation, when interpreted as accounts of the moral and spiritual character of the world rather than simply its origin, hold the key to addressing a variety of contemporary environmental concerns. They do so by showing how our identities as creatures lead to vocations that promote the care, peace, and celebration of creation. This account is developed through a sustained conversation with contemporary ecological science and agrarian thought. This book develops why the idea of creation has fallen upon hard times in modernity, and how something like a culture of creation might be envisioned that would pair ecologically informed theology with a variety of cultural concerns like education, economics, work, food, design, and built environments. This new interpretation of creation offers the possibility for a culture of justice and peace for humans and non-humans alike.
Becoming a Culture of Creation
Authors: Wirzba Norman
Published: March 2005

As creatures we are called to form cultures of creation that reflect God’s original peace and delight in a creation wonderfully made. This chapter reconsiders the meaning of work and leisure, economics, community, and food in light of the moral and spiritual goals of creation. The doctrine of salvation is restated to reflect the wholeness of our membership together before God.
On (Re)Centering the Margins
Authors: Field David N.
Published: March 2005

While many theologians have turned from the preferential option to a postmodern emphasis on otherness and difference, the author contends that the discourse of postmodernity, which is linked to the shifts in global capitalism, has destructive and oppressive potential, particularly for Africans. The preferential option entails that God is partial to the marginalized and that God works from the margins. Thus, an orientation to the other is not theologically sufficient; what is required is orientation to the exploited, suffering, and abandoned other, gained through a kenotic pilgrimage to the margins. A liberative theology that respects otherness will be rooted in the sociocultural realities experienced by Africans as they resist the forces of death and struggle for liberation and life. African theologies offer an alternative vision of Christian faith and praxis that critiques and corrects North Atlantic theologies.
Space and Subtle Matter in Descartes's Metaphysics
Authors: Bennett Jonathan
Published: March 2005

Descartes rightly attacked the idea of space as extended nothing, but in inferring that space is an extended something, a substance, he overlooked the possibility that it is instead a system of relations (as Leibniz held). Even if it is a substance, it does not follow – as Descartes implied that it does – that “space” and “matter” are synonymous. It might instead be (1) that space is a substantial container, portions of which can be colocated with bodies or (2) that space is a substantial separator, portions of which flow into all locations where there are no bodies.
Descartes's Extended Substances
Authors: Stuart Matthew
Published: March 2005

Was Descartes an occasionalist about body–body causation? Many scholars (including Garber and Hatfield) have argued that he was. This essay examines the textual evidence against such a reading of Descartes, his discussions of force, and his doctrine of the creation of the eternal truths, and argues that Descartes was not such an occasionalist.
The Range of Leibnizian Compatibilism
Authors: Sotnak Eric
Published: March 2005

“The Range of Leibnizian Compatibilism” Leibniz is generally regarded as a compatibilist, holding that an individual can be determined and also act freely (or have free will). However, some Leibnizian texts suggest that perhaps Leibniz also had incompatibilist tendencies; in particular, Leibniz could not entirely give up the thesis that free individuals must have the ability to act in ways other than they actually do. I identify several varieties of deterministic threat to freedom and examine Leibniz's views with respect to them. Leibniz must find room in his metaphysics for compatibilism not only with respect to human freedom, but also for divine freedom. There are asymmetries in his accounts of human and divine freedom that make it easier for Leibniz to accommodate compatibilism for God than for humans.
The Visitation
Authors: Kreitzer Beth
Published: March 2005

This chapter explores Lutheran sermons on the Visitation text. Mary is portrayed as the faithful believer, the inspired witness to God’s word, the humble Christian servant. Her goodness in the theological virtues strengthens her role as a model of good social behavior. The complexity of her image in these sermons allows the authors to honor an ideal in Mary that is not only true to the scriptural text, but also avoids the pitfalls of her medieval portrait.
Other Marian Holidays and Herrenfesten
Authors: Kreitzer Beth
Published: March 2005

This chapter explores Lutheran sermons on texts in which Mary appears. In the Christmas story from Luke 2:1-20, Jesus as the promised messiah is the focus of sermons despite Mary’s vital role in the events that took place. In the story of Jesus’ passion, the significance of Mary at the cross is minimized, and the growing devotion to Mary as coredemptrix is ignored. Sermons on the three important holidays celebrating Mary’s conception, birth, and assumption appear only in the earliest postils.
Conclusion
Authors: Kreitzer Beth
Published: March 2005

The sermons considered in this volume present the orthodox, official opinions of the emerging Lutheran tradition during the 16th century. The purpose behind the presentation of Mary in these sermons is both pedagogical and hortatory. Portrayals of Mary are meant to teach the audience how to believe, live, behave, and read the bible, and then encourage them to incorporate these ideas into their lives and behavior. Images of Mary help answer the question, what did it mean for German Lutherans pastors to be a “good Christian”, and a good citizen.
The Collapse of the Paradigm
Authors: Davis Thomas W.
Published: March 2005

The dominance of the Albright-Wright paradigm was challenged from both within and without. The most vigorous challenges to biblical archaeology came from Wright’s own students. The paradigm of biblical archaeology collapsed in the 1960s. By the end of this decade, Wright had rejected the view that archaeology could provide an answer to the Kulturgeschichte questions of biblical archaeology. He did this by declaring that, “Ambiguity is a central component of history”.
introduction
Authors: Slone D. Jason
Published: March 2005

This introductory chapter begins with an explanation of the basis of this book, namely, Justin Barrett’s notion of “theological correctness”. He showed that while religious believers produce theologically correct ideas in situations that allow them the time and space to reflect symmetrically on their beliefs, the same people can stray from those ideological beliefs in situations that require them to solve problems rapidly. Theological correctness is the logical extension of this phenomena — why is it that people believe what they shouldn’t? An overview of the chapters in this volume is also presented.
w.d.g.d.? (what does god do?)
Authors: Slone D. Jason
Published: March 2005

People believe that human beings or other mundane agents (mechanical processes, other people, etc.) cause most of life’s events, despite their religious beliefs. Thus, there is tension between theological determinism (events are controlled by God), and free will (events are controlled by human beings). It is argued that this tension results from the ambiguity of agency.
The Power of Office
Authors: Cooke Bernard
Published: March 2005

People's ordinary understanding of ‘power’ is the authority exercised by civil or religious officials. To limit a very broad topic but still illustrate the power inherent in ‘office’, this chapter focuses on the dynamic historically operative in the power of Church officials, specifically in the Roman Catholic community. Tracing the gradual evolution of ecclesiastical power from initial judgment against sin to overall ruling of Christian faith and life, the chapter treats ‘the power of orders’ as it moves from social location to internal power to grant ‘grace’ through ritual presidency. It then describes ‘the power of jurisdiction’ as it emerges in the Middle Ages and gradually controls Church order and Church teaching.
The Power of Fame
Authors: Cooke Bernard
Published: March 2005

As far back as St. Paul, a central and recurrent theme in discussion of the Holy Spirit has been the tension between Spirit and law, closely linked to debate about faith and good works. Law's power flows from the authority of the lawgiver, ultimately the authority of a divine creator; but legitimate civil law arises from the consent of the governed. Law lies at the root of social order; expresses the dictates of the common good while guaranteeing the rights of individuals. Conscience and the influence of the Spirit in conscience are the norm of moral law.
The Power of Law
Authors: Cooke Bernard
Published: March 2005

Fame and good reputation have long been recognized as powerful forces of motivation. A person's good name and credibility can be enhanced or damaged by report or rumours; to so influence one's public esteem is to exert considerable power. Again, the power of propaganda has often been employed to influence public opinion and acceptance of a regime. Esteem of influential professional groups, such as clergy, doctors or lawyers, provides subtle power for members of those groups, provided they adhere to accepted norms of ‘respectability’. Special credibility attaches to those in ‘sacred’ offices or those with a reputation for sanctity.
The Power of Imagination
Authors: Cooke Bernard
Published: March 2005

Underlying humans’ creativity and their ability to plan the future is the power of imagination. Situated between thought and affectivity and involving both, the human imagination has power to shape humans’ lives in new and unexpected ways. Link of images to emotions, insights, decision and action. Religious problem of images of the divine, and the response of iconoclasm. Basic role of human bodiliness in imagination and in divine revelation.
The Power of Symbol/Word
Authors: Cooke Bernard
Published: March 2005

Because symbols exercise a fundamental and indispensable function in human perception and communication, there has been extensive research into symbolism in modern times. Explores the key role of Immanuel Kant's philosophy. The most pervasive and important symbol system is human language that shapes and expresses thought, feelings and intentions. Words have power to inform, motivate, and direct human activity. Religious and philosophical reflections have long focused on the power of ‘word’. Biblical insight into the creative power of God's word comes to climax in the claim (in John's gospel) that Jesus is the incarnation of the divine Word. Religious symbolism, especially in ritual, has been seen as the context of ionic presence of the divine.
The Power of Eros
Authors: Cooke Bernard
Published: March 2005

Unjustified limitation of eros to sexual attraction; actually, it deals with the interdependent relationship of all created realities. Desire as basic to human experience and an instance of cosmic drive towards fulfillment. Intertwining in humans of erotic attraction with love. Mysterious application of ‘desire’ to divine creativity and intrinsic teleology of the universe. Erotic attraction not evil; instead it has functioned as positive element in Jewish and Christian spirituality.
Political Data Handbook
Authors: Lane Jan-Erik , McKay David , Newton Kenneth
Published: March 2005

This book presents comprehensive political, social and economic statistics on the 24 OECD countries. The book is divided into two main sections. The first section features comparative tables covering all countries. It contains data on population structure, employment, economy, industry, public expenditure and taxation, government structure, and electoral data. The second section covers the most significant features of government and politics. It provides information on state structure and offices, parties, government constitutions, electoral and voting systems, and basic materials about economic interest, organisations and the media.
Austria
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in Austria. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
Denmark
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in Denmark. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
Federal Republic of Germany
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in the Federal Republic of Germany. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
Luxembourg
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in Luxembourg. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
Switzerland
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in Switzerland. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
Canada
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in Canada. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
USA
Authors: Lane Jan‐Erik , McKay David , Newton Kenneth
Published: March 2005

This section provides information on the most significant features of government and politics in the USA. These include data on state structure and offices, parties, government constitutions, electoral and voting systems, and basic media materials on media, education, economic interest organisations and the budget.
Welfare Economics, Utilitarianism, and Equity
Authors: Sen Amartya
Published: March 2005

The usefulness of the main schools of welfare economics (old and new) in measuring inequality is analysed. It is noted that the literature on Pareto optimality avoids distributional judgements altogether, and that the standard social welfare functions approach also fails to provide a framework for distributional discussions because of its concentration on individual orderings only. Utilitarianism (the dominant faith of ‘old’ welfare economics), is too concerned with the welfare sum to be concerned with the problem of distribution and can produce strongly anti‐egalitarian results. Hence, the use of welfare economics for measuring inequality is rejected.
Women and Political Representation in Contemporary Ukraine1
Authors: Birch Sarah
Published: March 2005

This chapter examines female political representation in Ukraine. It is argued that although the number of women that have attained position of legislative power is relatively low, it is on the rise. This is attributed to three factors: increased party organisation, electoral reform, and the partisan distribution of electoral support.
Solving the Inferential Liar Antinomy
Authors: Maudlin Tim
Published: March 2005

A standard natural deduction system is modified so as to allow for inferences concerning truth without falling into inconsistency. The modified system has no theorems unless an assumption is made about boundary sentences having a classical truth value. A collection of related paradoxes is examined.
The Metaphysics of Truth
Authors: Maudlin Tim
Published: March 2005

To what extent are there facts about truth? We must distinguish between claims that are factual, i.e. true, and the ontological facts in virtue of which they are true. The truth of sentences is not among those ontological facts, so there is no reason to expect that a general theory of truth need itself be true. An appendix discusses the problem of vagueness as different challenge to bivalence.
Fine Distinctions: Some Rejoinders to Quentin Skinner's Attacks on the Modern Doctrine of Negative Liberty
Authors: Kramer H. Matthew
Published: March 2005

Delineates the principal ideas that make up my theory of freedom as negative liberty. Raises a number of challenges to positive-liberty theories and to the civic-republican conception of freedom, with sustained criticisms of the work of Quentin Skinner and Philip Pettit. It likewise objects to moralized conceptions of particular freedoms and unfreedoms. It pays particular attention to the ways in which such freedoms and unfreedoms exist over time.
Instances of Freedom
Authors: Kramer H. Matthew
Published: March 2005

Begins with a few methodological reflections that expand on some of the observations in the opening chapter. It then tackles a host of difficulties relating to the existence of particular freedoms and unfreedoms. Among the topics addressed are the range of the contents of particular freedoms and unfreedoms (i.e. the range of the occurrences and states to which freedoms and unfreedoms can pertain), the counterfactual dimension of liberty (i.e. the fact that each person's freedoms and unfreedoms are determined partly by potential events that could have occurred but that do not actually materialize), the existence of freedoms that pertain to the undergoing of irresistible processes or states, the distinction between the value of doing X and the value of being free to do X, the degree to which doctrines of metaphysical or natural determinism can be reconciled with socio-political liberty, and the freedom-curtailing effects of certain psychological incapacities.
Sources of Unfreedom
Authors: Kramer H. Matthew
Published: March 2005

The U Postulate, which specifies the necessary and sufficient conditions for the existence of any particular unfreedom, requires us to distinguish between the constraints on the freedom of any person P that are due partly to other people's actions and the constraints on the freedom of P that are due solely to natural forces and to P's own conduct. One's fleshing out of that basic distinction must consist in the elaboration of criteria that will enable the attribution of causal responsibility for freedom-impairing states of affairs. Those criteria separate unfreedoms from mere inabilities, and thereby significantly influence one's calculations of people's levels of overall liberty. Comes up with a comprehensively applicable test for the ascription of causal responsibility.
On Ascertaining the Extent of Everyone's Overall Freedom
Authors: Kramer H. Matthew
Published: March 2005

Shifts the focus from particular freedoms and unfreedoms to the enterprise of gauging people's levels of overall liberty. In order to ascertain such a level for each person P, we have to ascertain every combination of conjunctively exercisable freedoms that is available to P (in other words, every combination made up of freedoms that can be exercised together by P either simultaneously or sequentially). We likewise have to ascertain every combination of opportunities that are not conjunctively exercisable by P and that lack conjunctive exercisability because of some action(s) by some other person(s). A key portion of the chapter explains how the elements in each combination are to be individuated, so that every combination can be expressed numerically. Moreover, the second half of the chapter argues that the level of anyone's overall liberty is determined in part by evaluative considerations, which can themselves be expressed numerically.
Monetary Policy Transmission and the Financial System in Germany
Authors: Worms Andreas
Published: March 2005

After presenting evidence on the overall effects of monetary policy on output and inflation in Germany, this chapter discusses different monetary transmission channels. It concentrates specifically on the ‘credit channel’, i.e. on the role of financial factors for monetary transmission, and stresses that the institutional structure of the German banking system is crucial for understanding the reaction of bank lending to monetary policy: Contrary to many other countries, small banks in Germany do not reduce lending more strongly than large banks in response to a restrictive monetary policy because they usually belong to a banking network (the savings banks’ sector or the cooperative sector) with close inter-bank links to large head institutions. This observation is in line with the notion that these small German banks, in particular, often serve as ‘house-banks’ to their customers and that an implicit insurance against restrictive monetary policy shocks may be part of such a close lending relationship.
Initial Public Offerings and Venture Capital in Germany
Authors: Franzke Stefanie , Grohs Stefanie , Laux Christian
Published: March 2005

Presents a survey of the role of initial public offerings (IPOs) and venture capital in Germany after the Second World War and discusses the evidence.

Between 1945 and 1983, IPOs and venture capital financing hardly played a role at all and only a minor role thereafter. The unprecedented boom on the Neuer Markt between 1997 and 2000 provides a striking contrast, but the levels of both activities remained rather low.

Understanding the reasons for the low number of IPOs and the fairly low volume of venture capital financing in Germany is important for understanding the German financial system. The potential explanations include differences in mentality, legal and institutional impediments, the availability of alternative sources of financing, and the presence of interest groups (politicians, unions or workers, managers or controlling-owners of established firms, and banks).
Mergers and Acquisitions in Germany: Social Setting and Regulatory Framework
Authors: Schmid Frank A. , Wahrenburg Mark
Published: March 2005

Reviews the social setting and the regulatory framework for mergers and acquisitions in Germany. Past and existing takeover regulation is discussed against the backdrop of the German concept of Soziale Marktwirtschaft and recent financial modernisation in Germany. Case studies highlight important idiosyncratic regulatory and social aspects of transfers of cash flow rights on complex assets in Germany. Provides an extensive survey of past and existing takeover barriers, including the German system of codetermination.
Regulation and Competition in German Banking: An Assessment
Authors: Fischer Karl-Hermann , Pfeil Christian
Published: March 2005

Offers an in-depth discussion of regulatory and competitive issues in German banking. Emphasising that regulation, market structure, and competitive conduct are deeply interrelated the authors look at bank regulation from an Industrial Organisation perspective. Special consideration is given to the three-pillar structure of German banking comprising private, public, and co-operative banking institutions as well as to the driving forces that shaped bank regulation and supervision from its beginning in 1931. To assess market structure and competition in Germany’s banking market, the available empirical evidence is carefully discussed. A concluding section points to the challenges stemming from the decision to phase out state-guarantees for public banks.
Corporate Governance: Legal Aspects
Authors: Rieckers Oliver , Spindler Gerald
Published: March 2005

Although there are plenty of signs that the German model of corporate governance is indeed forced into a transition to a more capital market-oriented one, the remnants of the old modus operandi persist. In portraying the traditional legal foundations of German corporate governance, the present chapter first explores how such archetypal internal structures as the dual board system, mandatory labour codetermination and the specific legal regime for groups of companies are embedded in the fundamental structure of German corporate law.

It then outlines some of the issues that define the ongoing transition process. The basic general thrust of this part is that the traditional corporate governance system, which has long been dominated by a focus on the legal rules determining the inner structures of the corporation, is more and more integrating new elements of an emerging body of capital market laws leaving German stock corporations under the governance of a non-uniform set of rules. Recent developments such as the German takeover law and the German Corporate Governance Code will further strengthen capital market orientation, but the final outcome of this process of modernisation cannot be assessed clearly yet.
Rational Capacities, or: How to Distinguish Recklessness, Weakness, and Compulsion
Authors: Smith Michael
Published: March 2005

We ordinarily suppose that there is a difference between having and failing to exercise a rational capacity on the one hand, and lacking a rational capacity altogether on the other. This is crucial for our allocations of responsibility. Someone who has but fails to exercise a capacity is responsible for their failure to exercise their capacity, whereas someone who lacks a capacity altogether is not. However, as Gary Watson pointed out in his seminal essay ’Skepticism about Weakness of Will’, the idea of an unexercised capacity is much more difficult to make sense of than it initially appears. The aim of ’Rational Capacities’ is to provide the needed explication of this idea.
Social Mobility in West Germany: The Long Arms of History Discovered?
Authors: Müller Walter , Pollak Reinhard
Published: March 2005

Provides a comprehensive analysis of the development of intergenerational mobility in West Germany pursuing both a period and a cohort perspective. Concerning the evolution of social fluidity in the period from 1976 to 1999 we find indications of a slight, yet not statistically significant, trend towards more social fluidity. A clear and significant increase of social fluidity, however, is found when analysing the mobility patterns of cohorts born between 1920 and 1969. The increase in social fluidity is most probably due to declining class inequalities in educational attainment. The chapter also elaborates the impact on mobility patterns of the turbulent political, social, and economic history of twentieth-century Germany that probably explains the difference between the findings of the period and cohort perspectives.
Philosophy of Mind
Authors: Voak Nigel
Published: March 2005

Based on the conviction that the most important and controversial aspects of Hooker’s theology centre on the relationship between reason, will, and grace, this chapter, opening the first part of the book, examines Hooker’s philosophy of mind in order to provide a sure foundation for the book’s later chapters – a strategy to be found in book one of the Lawes itself. The text looks at the commonplace scholastic nature of Hooker’s ideas on the reason, (sensitive) appetite and the imagination, but goes into much greater depth over his views on the will. It is argued that Hooker’s philosophy of mind is fundamentally voluntarist, and that he holds a metaphysical libertarian view of the freedom of the will. Comparisons are made with earlier scholastic theologians (Aquinas, with whom he is usually here associated, and Duns Scotus), contemporary Roman Catholic theologians and contemporary Reformed theologians (in particular, Calvin), the aim being to contextualise Hooker’s views and to demonstrate his opposition to soft as well as hard determinism.
Reason, Will, and the Graces of Sanctification and Justification
Authors: Voak Nigel
Published: March 2005

Taking a complementary approach to ch. 3, this chapter examines the reason and the will of (elect) Christians, who are in receipt of sanctifying (and justifying) grace. Hooker’s views on justification are discussed initially, where it is argued that although throughout his life he was a firm advocate of forensic theory, he moved in the Lawes and his late writings to the position that justification can be lost, and then subsequently regained with the aid of repentance, and that in this context it makes sense to speak of a person congruously meriting justification. This is then allied to his views on sanctification, involving a discussion of the three theological virtues, mortal and venial sin, and supererogation, all of which are again contrasted with the approach of contemporary Reformed theology. Then moves on to look at Hooker’s views on the interaction between Christians and the Holy Spirit, principally through the authentication and interpretation of Holy Scripture, and knowledge of election, all of which say a good deal about his theological development. This makes an excellent springboard for a final analysis of religious authority, where it is argued that Hooker, as has traditionally been claimed, upheld the authority of scripture, reason, and tradition, in that order, contrary to the Reformed, and more generally Protestant, doctrine of sola scriptura.
Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting
Authors: Wagenhofer Alfred
Published: March 2005

The objective is to discuss the merits of analytical models in financial accounting research. Analytical models are particularly useful for gaining insights into situations that are characterized by strategic interactions of various decision-makers with information asymmetry and conflicting interests. Describes the common model structures used in this kind of research, typical assumptions, and major results of the models. Provides examples including aggregations, conservatism, earnings management, and auditing as a basis for an evaluation of the costs and benefits of analytical research. A major advantage is the ability to derive results that run counter to common wisdom, thus enhancing our understanding of real phenomena as well as identifying the conditions under which certain results hold or do not hold. Finally, it considers robustness issues and empirical testing of analytical results, and policy recommendations based on them.
Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a “Stakeholder” toward a “Shareholder Value” Model
Authors: Ball Ray
Published: March 2005

Explores the link between corporate governance and accounting using the US cross-listing of Daimler-Benz as an example. The changes in Daimler’s corporate governance around the cross-listing, essentially grafting elements of a shareholder value model onto its stakeholder structure, is highlighted, and the resulting changes in its approach to financial reporting is discussed. The case study highlights the economic forces that shape accounting practice and drive accounting harmonization around the world. The eight sections of the chapter are: Introduction; Background to the events of the case; Code-law and common-law models of corporate governance, financial reporting, and disclosure; Some properties of the German institutional structure; Daimler’s 1993 events: Disclosing a loss, hidden reserves, NYSE listing, US GAAP reporting, plant closing, and employee layoffs; Daimler-Benz’s motives; Embracing shareholder value; and Limitations, outcomes, and risks.
New Accounting for Goodwill: Application of American Criteria from a German Perspective
Authors: Busse von Colbe Walther
Published: March 2005

A critical examination is made, from a German perspective, of accounting for purchased goodwill using the new (American) Financial Accounting Standards Board (FASB) standard: Statement of Financial Accounting Standards (SFAS)142 (Goodwill and other intangible assets). It is argued that SFAS 142 provides substantial room for manipulation, which raises doubts about its enforceability. The various sections of the chapter introduce some of the economic criteria that lend structure to the ongoing debate on accounting for goodwill – criteria that especially address the question of whether the impairment-only approach or the traditional amortization approach is more appropriate for satisfying investors’ information requirements. The following criteria are considered: relevance for capital markets; reliability of the accounting numbers; verifiability; comparability; conservatism; consistency/compatibility with Generally Accepted Accounting Principles (GAAP); suitability as a basis for dividend payout. Influence on management compensation/capital budgeting is also briefly discussed.
Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements
Authors: Gebhardt Günther , Heilmann Aaron
Published: March 2005

Accounting scandals such as Enron and Worldcom have focused the attention of the broader public on issues of the quality of accounting standards and the enforcement of accounting standards. The literature on enforcement predominantly describes or discusses the design of enforcement institutions, with few empirical studies trying to document and analyse the degree of compliance with accounting standards. This chapter presents results on compliance with German GAAP (Generally Accepted Accounting Principles), IAS (International Accounting Standards), or US GAAP of German companies listed in the DAX, MDAX, SDAX, New Market, and other market segments, concentrating on an analysis of compliance with the rules for cash flow statements, because these rules do not differ much across the systems of accounting regulation and are specific enough to allow statements on the existence of non-compliance without access to internal data. The study reveals that many German companies do not comply with the rules for cash flow statements, and that the extent of non-compliance is high not only for GAS (German Accounting Standard) 2 preparers, but also for IAS7 and FAS ((American) Financial Accounting Standards) 95 preparers. The major problem areas identified are the definition of cash and cash equivalents, the presentation of cash inflows and outflows from investing and financing activities where the direct method should be used, and the additional disclosures of interest paid and taxes paid; not a single audit opinion on the financial statements of the sample companies included a qualification pointing to non-compliance with the standards on cash flow statements. In the light of these results, the current discussions aimed at strengthening the institutions for the enforcement of accounting rules appear to be timely and necessary.
The Politics of Accounting: A Framework
Authors: Ordelheide Dieter
Published: March 2005

Goes back to first principles and explores the role of accounting in society. An analysis is made of the ontological basis of accounting, and the implications for research on the politics of accounting are highlighting. The four sections are as follows: (1) Preliminary remarks; (2) Politics of accounting: Shaping accounting as a societal institution; (3) The ontology of accounting as a societal institution – accounting as a thought construct (‘Denkmuster’), meaning through functionality, collective intentionality, the institutional richness of the accounting environment, normative and casual foundations of the existence of accounting; and (4) Implications of the ontology of accounting for political research.
Drafting Accounting Law: An Analysis of Institutionalized Interest Representation
Authors: McLeay Stuart , Merkl Doris
Published: March 2005

Examines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was redrafted in Austria in preparation for EU (European Union) membership is investigated, paying particular attention to the changes in the legal text of the Financial Reporting Act between the Ministerial and Governmental drafts. The Ministerial draft was the outcome of discussions between representatives of employers, employees, academics, and accountants in an attempt to reach consensus on the legal text in cooperation with the Ministry of Justice. These deliberations took place behind closed doors, but were followed by a process of public consultation. In these circumstances, it was possible to identify changes in those aspects of accounting law to which the main parties could not at first agree, and hence to assess the unconditional influence of powerful groups that is exercised in circumstances where disagreement between the parties is already apparent.
South to Achaia
Authors: Murphy-O'Connor Jerome
Published: March 2005

While waiting for Timothy in Athens, Paul concluded that Corinth would be much more fruitful mission territory. The intense commercial ethos of Corinth and the Sisyphus myth. Why Corinthians listened to the gospel. The potentially explosive composition of the community. Paul’s first letters (to Thessalonica) and the confusion they caused. The need for financial support and the problem of benefactions.
Antioch and Jerusalem
Authors: Murphy-O'Connor Jerome
Published: March 2005

Before moving to his maintenance base at Ephesus, Paul reported to Antioch, where he became embroiled in a controversy regarding the conditions on which Gentiles could become Christians. A meeting in Jerusalem voted in Paul’s favour because of James’ appreciation of the politics of anti-semitism. Peter’s defection in Antioch forced Paul to rethink his position on (1) the authority of his mission, and (2) the place of the Law in Christian communities. He became radically antinomian, and this had a significant impact on his moral teaching.
Falsity Puzzles
Authors: Sedley David
Published: March 2005

I examine Part 2 of the Theaetetus, on the puzzles of false belief (or false judgement) and Socrates’ attempted solutions. I argue that these bring him close to Plato’s definitive solution in the Sophist but fail for lack of an adequate grounding in metaphysics. We are shown, in the process, just what insights Socrates contributed to that eventual solution. Socrates’ progress from an empirical to a more versatile model of judgement (from the wax tablet to the Aviary, that is) is emblematic of his contributions in the field of cognitive psychology, already celebrated in chapter 4 with the empirical/a priori distinction. His diagnosis of thought as internal interrogation and response, unveiled in this part of the dialogue, once again displays a fundamentally Socratic insight that Plato is developing for use in later dialogues.
Accounts
Authors: Sedley David
Published: March 2005

Is about the third and final part of the dialogue, where it is suggested that knowledge is true judgement plus a logos (account). I argue that the Dream theory, and the futher ‘element’ theory that follows it, both represent the mistaken materialist view that knowledge can be arrived at from the bottom up, through the study of physics – a typically Presocratic assumption, in Plato’s eyes, and one that in his Timaeus he will be at pains to discount. Finally, I examine the concluding refutation, based on a circularity charge, and argue that in Plato’s eyes it must be fatal to all definitions of knowledge as a species of judgement or belief. Thus, I maintain that, at its close, the dialogue is already pointing towards Plato’s own radical separation of knowledge from belief, even if Socrates himself cannot see that quintessentially Platonist consequence.
New Social Risks in a Conservative Welfare State: The Case of Germany
Authors: Aust Andreas , Bönker Frank
Published: March 2005

Analyses developments in Germany and emphasises the way in which the context of a corporatist welfare state settlement and a semi‐sovereign state shapes policy making. Reform is slow and depends on compromises between political actors. At the same time, the structure of old social risks policies pre‐empts available resources and creates powerful constituencies which resist change. Greater political party disagreement on welfare issues in the 1990s and the emergence of a reforming Red–Green coalition were important factors in change.
Switzerland: Negotiating a New Welfare State in a Fragmented Political System
Authors: Giuliano Bonoli
Published: March 2005

The Swiss political system stresses compromise, negotiation, and consensus. As a result, collective welfare is relatively undeveloped and much is provided through compulsory occupational provision. New social risk provision in relation to childcare and benefits for unemployed people is relatively weak. Reliance on guest‐workers, who can be repatriated during recession, helps to mitigate the pressures from labour market flexibility on the Swiss system. During the past 15 years, the movement of women into paid work and high unemployment (by Swiss standards) have reinforced demands for reform. A number of measures have been put into place, often as a result of cantonal pressures and typically as a result of compromises that offer something to both employers and employees, or to mothers and to right‐wing groups. Further reforms are under discussion.
The Macarian Writings and their Historical Context
Authors: Plested Marcus
Published: March 2005

This chapter explores the historical context of the Macarian writings: their authorship, location, and date. It also outlines the physical shape of the Macarian corpus: the principal forms of the Greek manuscript tradition and the most important of the translations. It goes on to tackle the vexed question of the relationship between Macarius and the Messalian tendency, demonstrating the very substantial problems behind a simplistic identification of the two. It closes with a consideration of the possible insights offered by the Life of Hypatius into the early circulation of the writings.
2 The Christian God v. Passionate Pagan Deities:Impassibility as an Apophatic Qualifier of Divine Emotions
Authors: Gavrilyuk Paul L.
Published: March 2005

The author shows that by calling the Christian God impassible the Fathers sought to distance God the creator from the gods of mythology. At the same time the Fathers viewed divine impassibility as compatible with select emotionally coloured characteristics, such as love, mercy, and compassion. Especially revealing in this regard is the patristic treatment of divine anger, an issue that first came to the fore in the debate with Marcionism. The author argues that instead of the context of Hellenistic philosophy the divine impassibility must be located in the conceptual sphere of apophatic theology, where it functioned as an apophatic qualifier of the divine emotions. The divine impassibility was first of all an ontological term, expressing God’s unlikeness to everything created, his transcendence and undiminished divinity, rather than a psychological term implying the absence of emotions.
4 Patripassian Controversy Resolved: The Son, not God the Father, Suffered in the Incarnation
Authors: Gavrilyuk Paul L.
Published: March 2005

The author shows that of all theologians charged with Patripassianism or Sabellianism, only Noetus held strict Patripassianism, i.e. the claim that the Father was identical with the Son and suffered on the cross. Callistus and Praxeas, on this reading, eschewed this extreme position and identified the Father with the divine aspect of Christ participating in the sufferings of his flesh. The church’s rejection of various forms of Patripassianism led to a sharper distinction between the Father and the Son.
5 Arianism Opposed:The Word's Divinity is Not Diminished by Involvement in Suffering
Authors: Gavrilyuk Paul L.
Published: March 2005

Five major interpretations of Arianism are considered. According to the Hanson-Wiles interpretation, the Arians used psilanthropic argument to emphasize that God suffered in Christ. The author shows that this interpretation is one sided, partly because other parties involved in the christological debates of the fourth and fifth centuries also used the psilanthropic argument. The Arians emphasized the impassibility of the High God in order to exclude him from any participation in human suffering. The pro-Nicene theologians succeeded in sustaining the vital tension between the transcendence of God and his involvement in suffering in the incarnation.
6 Nestorianism Countered: Cyril's Theology of theDivine Kenosis
Authors: Gavrilyuk Paul L.
Published: March 2005

Having briefly surveyed various inadequate approaches to the Nestorian controversy, the author shows that the protection of the unqualified divine impassibility from being compromised by any involvement in suffering was at the heart of Theodore’s and Nestorius’ christology. Nestorians charged Cyril with being an advocate of theopatheia. In response, Cyril developed a doctrine of God’s appropriation of human suffering and insisted upon the divine self-emptying in the incarnation.
Perspectival Thoughts and Psychological Explanation
Authors: Corazza Eros
Published: March 2005

Deals with the relation between thoughts and the context in which they are entertained. It is argued that thoughts are best viewed as situated. The same thought situated in a different context is likely to be about something different. It discusses these perspectival thoughts and shows how they can support psychological generalizations in a straightforward way.
Anaphora, Logophoricity, and Quasi-Indexicality
Authors: Corazza Eros
Published: March 2005

Focuses on ‘I’-thoughts and the way we attribute them. It defends the thesis that the only way one can capture an ‘I’-thought in an attribution is via the quasi-indicator ‘s/he (her/himself)’: ‘Jane said that she (herself) is rich’ represents Jane saying, ‘I am rich’. It is shown how quasi-indicators should be understood along with logophoric pronouns.
An Undreamed of Possibility for Love
Authors: Lennan Richard
Published: March 2005

Examines the theological underpinning of ‘the church’. In particular, it locates the church within an understanding of faith and revelation. Highlights ‘symbol’ as central to the theology of revelation. Explores how symbol provides a means of interpreting God's relationship to Israel and, most importantly, God's self‐revelation in Jesus Christ. The manifold dimensions of God's revelation in Jesus Christ, particularly the notion of ‘the kingdom’, provide the basis for constructing a theology of the church, for specifying both its identity and mission.