bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Architecture of the Modern Mind
Authors: Tremlin Todd 
Published: February 2006

Abstract
This chapter presents an overview of the development and architecture of the human brain, and shows what evolutionary history has to do with the nature of cognition today. Drawing on the perspectives and techniques of evolutionary psychology, it pursues the following questions: (1) Given our ancestral world, what kinds of mental structures and functions should we expect to find in the brain, and do we? and (2) What roles do mental structures and functions formed in the Pleistocene world continue to play in “modern” minds? In the course of the discussion, it also outlines contemporary models of the mind — from the “blank slate” view to the idea of massive modularity — and surveys the range of intuitive knowledge (e.g., intuitive biology, intuitive physics, and intuitive psychology) and innate cognitive processes that both shape and constrain human thought.
Gods and Why They Matter
Authors: Tremlin Todd 
Published: February 2006

AbstractThis chapter looks at how god concepts are represented and processed by the human mind, particularly at features of social cognition that support thinking about supernatural agents, enhance their relevance to daily life, and lead people to accept them as real. Gods are naturally represented as concerned, relational beings made salient by their counterintuitive access to strategic information. Gods also evoke important emotional responses and fit into the ritual structures that organize human social relations. In addition, the chapter describes the nature of belief formation, differences between intuitive and reflective beliefs, and explains belief in gods on the basis of “aggregate relevance” — the combined activation of crucial mental inference systems not only renders the representation of gods possible but also plausible.
Gods and Religious Systems
Authors: Tremlin Todd 
Published: February 2006

AbstractThis chapter describes how mental representations of gods are transmitted through a population as public representations, and ultimately serve as the basis of the cultural systems called “religion.” Drawing on an “epidemiological” model of culture, the chapter shows how religious ideas, like other kinds of ideas, depend on shared mental mechanisms in the process of acquisition, storage, and transmission. These shared mechanisms in turn explain the underlying similarity of god concepts in diverse cultures. The chapter also defines and defends religion as belief in supernatural beings and the public ideas (doctrines), behaviors (rituals), and social structure (community) that coalesce around them, arguing that contrary to past perspectives on what constitutes religion, the presence of god concepts are necessary for fostering the commitment, motivation, and transmission potential that such systems require.
Worldwide Financial Reporting
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractThis book provides readers with reasonably concise descriptions of the state of global markets, the benefits and limitations of financial accounting and accounting/auditing standards, and the development, status, and current policy issues of corporate financial reporting in major countries and the European Union. The globalization of financial markets has contributed to a growing consensus that national financial reporting standards should give way to a single, harmonized set of global reporting standards. This book takes a more practical approach and reaches a different conclusion: that global standards are unlikely to be achieved, and in any event, are not likely to remain unified in the face of continued changes in markets and financial practices. National accounting standards are likely to continue to be relevant for the foreseeable future, and for that reason, the book discusses the national systems and their origins in some detail. The authors also consider a range of other substantive reporting issues, notably the debate over the issue of “fair value” measurement of assets and liabilities, which the authors reject in favor of a system that marks to market only those assets with deep traded markets, coupled with additional disclosures, where relevant.
Changes in Equity Markets in the Major Developed Countries and Overview of the Book
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractThis chapter provides an introduction to recent and likely future trends in financial reporting in the United States, Europe, Japan, and in the international arena (through reporting standards set by the International Accounting Standards Board). It sets the stage by providing a brief overview of changes in equities markets around the world, which have led to global participation. It is this trend toward globalized investing that has given rise to calls for a single set of global accounting standards. A central thesis of this book is that these calls are misplaced, that global accounting standards are not necessary and are not likely to remain unified even if initially adopted.
Why and How Audited Financial Accounting Statements Are Useful
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractInvestors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial accounting statements and their limitations in providing this information, particularly measures of economic values. The essential features of the traditional market-transaction, cost-based accounting system, and the benefits and costs of fair-value accounting and of audits and attestations by independent public accountants (IPAs) are described and evaluated.
Auditing and Accounting Standards: Their Roles and Usefulness to Independent Public Accountants and Investors
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractFollowing a description of the ways that standards benefit users and producers of financial statements, this chapter considers alternative organizational procedures for setting those standards. The benefits and costs of having standards determined by the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) rather than by professional accountancy organizations are analyzed. Principles-based versus rules-based accounting standards are also examined.
Corporate Financial Reporting and Regulation in the United States
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractThis chapter reviews the rules governing financial disclosure by corporations in the United States. It begins with an overview of state regulation (which is still in force) and then turns to federal regulation, which began in 1933. The public securities markets are described and the Securities and Exchange Commission’s (SEC) rules governing financial disclosure of public corporations are outlined. Standard setting by the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and the Public Company Accounting Oversight Board (PCAOB), and investor protection and corporate governance are considered next. Current issues such as the scope of auditing practices, auditor independence, audit failures, principles- versus rules-based accounting standards, and convergence of U.S. and international standards are discussed.
Corporate Financial Reporting and Regulation in the United Kingdom
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractThis chapter reviews the systems of regulation of financial markets, investor protection, accounting disclosure, and corporate governance in the UK. It charts the recent dynamic changes in all these regimes, while discussing the export of some of changes to other countries. The reactions within the UK to the US accounting scandals are also addressed.
Corporate Financial Reporting and Regulation in Germany
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractGermany has a very different regulatory tradition from the other countries covered in this book. This chapter explains the origins, current status, and recent changes of the German financial reporting environment and relevant related institutions. It describes in detail financial disclosure for listed and for non-listed companies, the legislative and regulatory environment, investor protection, corporate governance, auditing, and enforcement. It closes with a discussion of shortcomings and recent legislative actions to provide remedies.
Corporate Financial Reporting and Regulation in Japan
Authors: Benston George J. , Bromwich Michael , Litan Robert E. , Wagenhofer Alfred 
Published: February 2006

AbstractJapanese accounting standards have developed out of a very different set of national characteristics and financial markets from the other countries surveyed in the book. In particular, they have been strongly influenced by government over the years. In recent years, the government has stepped up efforts to harmonize Japanese standards with international standards, although the Japanese experience suggests that it is not easy to export one regime to other countries.
5 Situating Victorinus' Commentaries on Paul
Authors: Cooper Stephen Andrew 
Published: February 2006

Abstract
This chapter surveys the various hypotheses suggested by scholars for establishing Victorinus’ motivations for commenting on the Pauline corpus. Reader-response criticism is employed to elucidate Victorinus’ intentions toward his audience. The dating of the commentaries, in relation to that of his Trinitarian treatises, is closely examined. Two major thematic complexes emerge from a reading of the extant commentaries on Galatians, Ephesians, and Philippians: the Trinitarian Controversy; and justification by faith, often accompanied by polemics against Judaizing Christians. Victorinus’ concern to articulate an understanding of God and Christ consonant with the creed of Nicea is patent, but the attempt to identify that concern as the major motivation for his authorship of the commentaries is unconvincing. Victorinus’ frequent polemics against Jewish practices derives his own concern about Christians engaged in Judaizing — such Judaizing being well-documented by a variety of fourth-century sources. Victorinus’ pioneering employment of the formulation ‘faith alone’ (sola fides) and his understanding of justification by faith does not reach the point of Augustine’s anti-Pelagian exegesis but is not itself reducible to an incipient Pelagianism.
Time for Aristotle
Authors: Coope Ursula 
Published: February 2006

Abstract
This book is about Aristotle’s account of time in Physics IV.10-14. Aristotle claims that time is not a kind of change, but that it is something dependent on change. He defines it as a kind of ‘number of change’ with respect to the before and after. It is argued that this means that time is a kind of order (not, as is commonly supposed, that it is a kind of measure). It is a universal order within which all changes are related to each other. This interpretation is used to explain two puzzling claims that Aristotle makes: that the now is like a moving thing, and that time depends for its existence on the soul.
Time is Not Change but Something of Change
Authors: Coope Ursula 
Published: February 2006

Abstract
This chapter begins with a discusion of Aristotle’s two reasons for saying that time cannot be a kind of change: time is universal in a way that change is not, and changes are fast or slow, whereas time is not. It then examines Aristotle’s defence of the claim that time should be defined partly in terms of change. It argues that Aristotle is presupposing the truth of certain assumptions made in ordinary life about the relation between time and change. It is assumed that there is time when and only when there is change. Aristotle thinks there is good prima facie reason for supposing that common assumptions of this kind are true, and hence, for thinking that time is something essentially related to change.
Time Follows Change and Change Follows Magnitude
Authors: Coope Ursula 
Published: February 2006

Abstract
Aristotle says that time ‘follows’ change and change ‘follows’ magnitude. This chapter discusses the notion of ‘following’. It also explains how Aristotle uses the notion of following to justify a claim he makes about the continuity of time and of change: the claim that that time is continuous because change is, and change is continuous because magnitude is.
Time as a Measure of Change
Authors: Coope Ursula 
Published: February 2006

Abstract
This chapter explains Aristotle’s claim that time measures change, and is measured by change. It argues (against Julia Annas) that Aristotle does not equate measuring and counting. His usual view (for example, in Metaphysics X) is that counting is a special type of measuring that can be used to find the quantity of collections of things. This provides extra evidence for the view (defended in chapter five) that when Aristotle defines time as a kind of number, he is using the word ‘number’ in a special sense. In order to measure time, it is necessary to find an appropriate unit. Aristotle thinks that the appropriate unit is a certain change: the revolution of the outermost sphere of the heavens. He thinks it is prima facie puzzling, given that time is not a kind of change, that a unit of change can be used to measure time. The interpretation in this chapter explains why he thinks this is puzzling, and how he can solve the puzzle by appealing to his view that time is a number of change.
The Sameness of Earlier and Later Times and Nows
Authors: Coope Ursula 
Published: February 2006

Abstract
Aristotle says that although earlier and later nows are different, there is also a way in which they are the same. He compares the way in which earlier and later nows are the same but different to the way in which something in motion is, during its motion, the same and yet different. This chapter explains this comparison. It argues that by ‘moving thing’, Aristotle means an odd entity: a thing defined as in motion. An example would be Coriscos-moving-from-A-to-B. In comparing the now to an entity of this sort, Aristotle is not saying that the now is something that moves. His view is that there is a way in which all nows are the same: that by being which the now is (ho pote on esti) is the same. In Aristotle’s view, nows are only countable in virtue of the fact that they are the same in this way.
Time and the Soul
Authors: Coope Ursula 
Published: February 2006

Abstract
At the end of his account, Aristotle raises a puzzle about whether or not there could be time if there were no ensouled beings. It is argued that his answer to this puzzle is that time depends upon the soul in a way in which change does not. Aristotle puts this by saying that if there were no souls, there could not be time, but there might perhaps be change. This chapter explains why Aristotle’s definition of time leads him to this conclusion. It contends that he views time as essentially countable, and because of this, could not exist in the absence of beings able to count. Moreover, Aristotle’s view implies, that time is not just essentially countable but also essentially counted. Because of the way in which time is a number, it can only be countable if it is in fact counted.
The Stoic Life
Authors: Brennan Tad 
Published: February 2006

Abstract
This reader-friendly introduction to the ethical system of the Ancient Greek Stoics combines state-of-the art scholarship with lively and accessible prose. It builds on the renewed attention that the Hellenistic philosophers have enjoyed in the last few decades, incorporating the best results of recent critical debates while staking out new positions on a variety of topics. Starting from scrupulous attention to the evidence (references are provided to all of the standard collections of Stoic texts), it then provides translations of the original texts, with extensive annotations that will allow readers to pursue further reading. No knowledge of Greek is required. An introductory section provides context by introducing the reader to the most important figures in the Stoic school, the philosophical climate in which they worked, and a brief summary of the leading tenets of the Stoic system. The book is divided into three sections. The first section provides a thorough exploration of the Stoic school’s theories of psychology, focusing on their analyses of fear, desire, and other emotions. The second section develops the more centrally ethical topics of value, obligation, and right action. The third section explores the Stoic school’s views on fate, determinism, and moral responsibility.
5 Impressions and Assent
Authors: Brennan Tad 
Published: February 2006

AbstractThis chapter explores the Stoics’ views about impressions and assent. Assent is the linchpin of the Stoic system. It is the fundamental psychological activity; the key to the difference between virtuous and vicious people. One assents to impressions, which are alterations or changes in the mind. Two schools of thought are discussed, that imply that what one assents to is not an impression, but rather a proposition — something like a statement or sentence — connected with the impression.
6 Belief and Knowledge
Authors: Brennan Tad 
Published: February 2006

Abstract
This chapter examines the Stoics’ views on belief and knowledge. Stoics define belief as an assent of an impression. There are different kinds of beliefs; the most important ones follow from the fact that there are different kinds of assent, and different kinds of impressions to assent to. Stoics identify a special class impressions — called kataleptic impressions — that have a certain sort of vivid clarity, fidelity, and reliability. A kataleptic impression is one that comes from what is, is stamped and sealed and moulded in accordance with what is, and is of such as sort that it could not come from what is not. Knowledge is defined as a strong assent to a kataleptic impression.
10 OikeiôsisandOthers
Authors: Brennan Tad 
Published: February 2006

AbstractThis chapter discusses the Stoics’ theory of oikeiôsis. Texts have referred to a process called oikeiôsis, whereby things are rendered oikeion to human beings. When one thinks of something as oikeion, one thinks of its welfare as giving one reasons to act. An examination of oikeiôsis shows that the one desire that is completely incapable of reformation is the desire for the good. Whatever one takes to be good, one pursues with a selfishness and intensity that is both insatiable and unsociable.
14 God and Fate
Authors: Brennan Tad 
Published: February 2006

AbstractThis chapter discusses the Stoics’ views about God and Fate. The Stoics believe that every event that occurs in the cosmos was fated and determined to occur. When events are controlled by Fate — which is the same thing as Necessity, Zeus, and Providence — they are not influenced from a distance, or controlled from on high. Instead, Fate works on every portion of every object’s being. Thus, the Stoic understanding of fate was intended to play a role on helping individuals take a different view of their lives.
15 Necessity and Responsibility
Authors: Brennan Tad 
Published: February 2006

AbstractThis chapter examines two anti-Stoic arguments. The first claims that the Stoic acceptance of divination and fate commits them to the conclusion that everything happens by necessity. The second claims that the Stoics’ view of causation entails that nothing one does is really ‘up to us’, thus nothing one does can justifiably be praised or blamed. These arguments will provide a broader view of the significance of the Stoic position on Fate and its relation to moral responsibility.
18 Taking Stock
Authors: Brennan Tad 
Published: February 2006

Abstract
This chapter presents synthesis of the discussions on the Stoic system in this volume. These include what is means to be a Stoic, theory of indifferents, theory of determinism, theory of ethics, and misconceptions about Stoicism. It concludes by saying that the study of Stoicism provides all sorts of small phrases and images that are attractive and easily taken away. One can learn from the interconnectedness of the whole system, even when one can no longer support or embrace the system as a whole.
Changing Governance of Local Economies
Authors: Crouch Colin , Le Galès Patrick , Trigilia Carlo , Voelzkow Helmut 
Published: February 2006

AbstractThis book features case studies on national patterns of local production systems, focusing on small- and medium-sized enterprises (SMEs) in France, Germany, Italy, and the UK. It is divided into three parts. Part I analyses the two cases that dominated the initial, 1980s industrial district literature: Emilia-Romagna and Baden Wurttemberg; and the machinery industry. Part II focuses on pre-crisis, large-firm, Fordist specialization. Part III presents examples of new industries where SME clusters are important: the biopharmaceutical industries around Oxford, the media sector in Cologne, information technology in Pisa, and computer technologies in Grenoble.
Refining National Policy: The Machine-Tool Industry in the Local Economy of Stuttgart
Authors: Glassman Ulrich 
Published: February 2006

AbstractThis chapter examines the preconditions for the success of the machine-tool industry in Stuttgart. It considers the historical origins of the machinery industry in Stuttgart, the development of the Diversified Quality Production (DQP) regime after World War II, and the city’s economic performance and challenges faced by firms and supporting institutions in the 1980s and 1990s. The responses of firms to these challenges and the fate of the DQP regime are then analysed.
Machine Tools in France: A Century of Failure to Build a Competitive Industry
Authors: Le GalÈs Patrick , Gaubert Nicolas&gt; 
Published: February 2006

AbstractThis chapter examines the machine-tool industry in France. It analyses the governance of the industry, and emphasizes the interdependence between the sector, other industrial sectors, and the state, which led to its collapse. Firms were reorganized following market-modes of regulation and using local collective competition goods (LCCGs) by machine tool firms from Japan, Italy, and Germany. The recovery of the industry shows the success of this strategy; the dependence on the success of leading French industries; the absence of clustering processes; and the attempt to develop the production of LCCGs organized by business leaders and public agencies.
Restructuring Duisburg: A New Local Production System Substitutes an Old Steel Plant
Authors: Glassman Ulrich , Voelzkow Helmut 
Published: February 2006

AbstractThis chapter examines the rise, decline, and restructuring of the steel industry in Duisburg. Structural policy initiatives led to the shift from steel production to a logistics cluster. The former steel city was attractive for larger enterprises of the logistics branch due to its market proximity and connection to different means of transportation.
After Steel: Some Minor Emergence of Local Production Systems Based on SMEs
Authors: Le Galès Patrick 
Published: February 2006

AbstractThis chapter synthesizes the results of the four case studies discussed in chapters nine to twelve. The changing modes of governance in steel cities, and provision of local collective competition goods are discussed. It is shown that the restructuring of former steel cities requires heavy public policies and investments; partnerships between the public and private sectors; and the use of concepts, rhetorics, and strategies associated with networked small- and medium-sized enterprises (SMEs), governance, and local clusters.