bluuebunny/crossref_metadata_2025_split huggingface dataset:
Work, Needs, and Inequality
Authors: Sen Amartya 
Published: March 2005

AbstractSome of the broader issues concerning economic inequality are addressed. Inequality is sometimes viewed in relative terms, viz., as a departure from some notion of appropriate distribution, based on needs and desert Inequality can, therefore, be viewed not merely as a measure of dispersion, but also as a measure of the difference between the actual distribution of income, and the distribution (1) according to needs or (2) according to some concept of desert. These two approaches are discussed.
1 The Nature and Attraction of Esteem
Authors: Brennan Geoffrey , Pettit Philip 
Published: March 2005

AbstractSocial esteem is to be distinguished from a variety of other attitudes like love and admiration or, on the negative side, hate or disgust. Positive esteem is something that we human beings find attractive, perhaps inherently–perhaps as a result of biological priming–but certainly for its instrumental benefits: it clearly helps us attain other goods and makes it easier to think well of ourselves–to have self-esteem. And positive esteem cannot be easily procured: it is scarce in the sense of requiring effort to achieve and in the sense of occasioning competition among those who pursue.
14 The Intangible Hand in Practice
Authors: Brennan Geoffrey , Pettit Philip 
Published: March 2005

AbstractThe intangible hand is distinguished by the way in which it gives rise to social norms, where these are distinct from the laws that the polity coercively supports and the regularities that emerge spontaneously from the operation of the market. There is a well-known argument that norms are not going to be available when they are needed–in particular, when they are needed to help people escape collective predicaments–but this would apply only if the giving of esteem required intentional effort; it does not apply to esteem in the sense in which it may involve only the formation of an attitude. The chapter illustrates the many different ways in which norms may emerge and be sustained under the influence of esteem forces.
Women's Representation in Post-Communist Europe
Authors: Matland Richard E. 
Published: March 2005

AbstractThis chapter presents a synthesis of the findings of the case studies featured in this volume. It begins with an overview of the levels of representation in post-communist European states. It then discusses legislative representation in Eastern Europe, political institutions and women’s representation, focusing on electoral system effects, party institutions, and party ideology. It then provides suggestions on the future direction of research in democratic development and women’s representation.
Two Versions of the Liar Paradox
Authors: Maudlin Tim 
Published: March 2005

Abstract
Reviews the standard semantic paradoxes, and constructs a simple formal language in which the paradoxical reasoning can be reconstructed. Particular attention is paid to Löb's paradox, which allows for the derivation of any sentence in the language as a theorem. The advantages of a natural deduction system over an axiomatic logic is discussed.
Introduction
Authors: Kramer H. Matthew 
Published: March 2005

Abstract
Presents the two basic principles of my analysis of freedom and unfreedom (the F Postulate and the U Postulate). It then explains the general aspiration of my book: the construction of a theory of socio-political freedom that leads to the conclusion that such freedom is measurable in principle. Indicates that the task of measuring each person’s overall freedom includes an evaluative component, but that it is primarily a matter of gauging the extent of each person’s physical latitude.
Introduction: From Stagnation to Hyper-Innovation
Authors: Moran Michael 
Published: March 2005

AbstractThis introductory chapter discusses the transformation of governing arrangements in Britain from stagnation in the first two-thirds of the 20th century, to hyper-innovation. It argues that these two phases are connected by crisis, specifically a crisis of economic policy and the crisis of the content of rule itself. A brief overview of the chapters included in this volume is presented.
The Portuguese Permanent Representation in Brussels: The Institutionalization of a Simple System
Authors: Magone José M. 
Published: March 2005

AbstractThe Portuguese permanent representation is regarded as an important part of the national system for EU policy co-ordination, and the Portuguese administration tends to send its best officials to the mission in Brussels. The permanent representation was created after Portugal became a member of the European Union in 1986, and from the very beginning it was influenced by the missions of other member states, the main models being the permanent representations of France and the UK. The special relationship of Portugal to these countries shaped the organization and operation of the Portuguese permanent representation. The lessons learnt were not so much related to the structure of the permanent representation, which is similar to those of other member states, but more to the skills and the way the members of permanent representation do their jobs, which is related to the experience of those civil servants in the French and British administrations before they were sent to the permanent representation. The different sections of the chapter discuss: the organization of the Portuguese permanent representation, its personnel, its internal functioning and working methods, its role, its capacity to implement ambitions, its success, and the simplicity and efficiency of national EU policy co-ordination structures in Portugal.
The Swedish Permanent Representation to the EU: Melding National and Collective Interests
Authors: Mazey Sonia 
Published: March 2005

Abstract
The chapter is divided into two main parts, with the first part of the discussion providing the contextual backdrop to the detailed study of the Swedish permanent representation that follows. The argument presented in the first part is twofold: first, it is argued that effective co-ordination of EU policy at both the national and EU levels is regarded as extremely important by the Swedish government for at least two related reasons—the high political salience of EU matters in Sweden, and the Social Democratic government’s determination to be an influential actor in the EU policy arena; second, it is argued that, although Swedish administrative adjustment to EU membership has been relatively unproblematic in the short term, the process of adaptation is not yet complete—the initial belief that EU matters could simply be incorporated into the Swedish system of ministerial consultation has proved problematic, and the volume and pace of EU policy-making has placed considerable strains upon the limited resources of the Swedish ministries, and might yet prove to be incompatible with Swedish policy style. In an attempt to address these problems, the government introduced in 1998 new co-ordinating structures designed to streamline central EU policy co-ordination and strengthen political leadership on EU policy. The second part of the chapter examines how the Swedish permanent representation fits into this wider picture; it discusses the organization, personnel, internal functioning and working methods, and role of the Brussels-based administration, and evaluates its effectiveness and capacity to implement ambitions, bearing in mind the co-ordination needs and policy ambitions of the Swedish administration. The picture that emerges from this study is one of a technically specialized, functionally segmented, and non-hierarchical bureaucracy, which, after five years, is nevertheless still evolving as an administration, and whose effectiveness in delivering national policy ambitions is as much a reflection of its capacity to influence the national administration as of its diplomatic role in Brussels.
National Co‐ordination in Brussels: The Role of Ireland's Permanent Representation
Authors: Laffan Brigid 
Published: March 2005

Abstract
This final country study describes how limited material resources impose severe constraints on the coverage of action and the type of activities that can be pursued by Ireland at the European level. At the same time, however, it shows that policy co-ordination can be effectively achieved when relations within an administrative élite are close and there is a political consensus in favour of Europe. Ireland’s permanent representation was established at Brussels in 1967 as an EU mission, and was part of a long-term strategy to ensure that Ireland would be successful in its application for membership of the European Union. This was finally achieved in 1973. The chapter describes the size and development of the Irish permanent representation from 1967 onwards, its current working methods, its role, and its effectiveness and capacity to implement ambitions.
The Role of Accounting in the German Financial System
Authors: Leuz Christian , Wüstemann Jens 
Published: March 2005

AbstractAnalyses the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather ‘uninformative’. This characterisation is appropriate from the perspective of an arm’s length or outside investor and when confined to the financial statements per se. But it is no longer accurate when a broader perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to insiders, notably the supervisory board. Owing to these features, the key financing and contracting parties seem reasonably well informed. The same cannot be said about outside investors relying primarily on public disclosure. A descriptive analysis of the main elements of the German system and a survey of extant empirical accounting research generally support these arguments.
Practical Irrationality and the Structure of Decision Theory
Authors: Heath Joseph 
Published: March 2005

AbstractAny theory of practical irrationality necessarily imposes a division of labour between an account of the agent's intentional states and how these are formed, and an account of how these intentional states get applied in particular circumstances to choose a particular action. Nevertheless, questions that concern the content of the agent's beliefs and desires are still routinely lumped together with questions that deal with the way the agent chooses in the light of these beliefs and desires. This generates a number of pseudoproblems. Seeks to clarify some of them, by considering the internal structure of decision theory.
Philosophy of Action: Defective Action and Belief-Formation
Authors: Voak Nigel 
Published: March 2005

Abstract
Examines Hooker’s philosophy of action, and in particular his views on defective action and belief-formation, in order to understand how the mental faculties, examined in the previous chapter, interact together. It is argued that Hooker stresses the inherently voluntary nature of all sin, and humanity’s potential through diligence to know and choose the good. Attention is given to Hooker’s theory of certainty, which considers just how certain the reason must be in any given case in order to fulfil its responsibilities, and this also forms a fundamental basis for the discussion of religious authority to be found in ch. 4.
Reason, Will, and Grace in the Late Works
Authors: Voak Nigel 
Published: March 2005

Abstract
Looks at the relationship between the reason, the will, and grace in Hooker’s ‘late’ writings, defined as the body of material produced in the last two years of his life in response to the Christian Letter of 1599, a tract attacking books one to five of the Lawes for allegedly holding a variety of positions contrary to the Thirty-Nine Articles of the Church of England. Concentrating on those articles directly related to Hooker’s doctrine of grace, the chapter very carefully analyses these writings, demonstrating his evasiveness when confronted over this aspect of his theology. It is argued that through veiling his views on common grace he is able to sound characteristically Reformed, even while in reality continuing to distance himself from a Reformed interpretation of these articles. In this respect, therefore, the Christian Letter had correctly perceived the implications of Hooker’s theology in the Lawes, as moving away from the Reformed tradition in his view of human nature and grace.
Aspects of the Future in Accounting: The Use of Market Prices and “Fair Values” in Financial Reports
Authors: Bromwich Michael 
Published: March 2005

Abstract
Some arguments are examined for incorporating into accounting reports further estimates or predictions of the future, and items that embed future cash flows. After an introduction (Section 1), Section 2 outlines some of the common concerns of standard-setters with decision-orientated accounting (the essence of which is that accounting items should be measured using their economic values, which are founded on the cash flows they are expected to generate), and considers some of the general arguments for incorporating future-orientated accounting items into accounting reports. Looks at the strong movement toward ‘fair-value’ accounting in which asset and liability carrying values are based on the market prices that would result from arm’s length transactions between well-informed participants. In Section 3, as an example of this market value approach, some problems with suggestions for accounting for financial instruments (assets) are considered. Section 4 looks more briefly at the use of fair values with non-financial assets, and the final section gives a brief conclusion.
Constituent Lobbying and Its Impact on the Development of Financial Reporting Regulations: Evidence from Germany
Authors: McLeay Stuart , Ordelheide Dieter , Young Steven 
Published: March 2005

AbstractAn examination is made of the impact of constituent lobbying activity on accounting regulators during the transformation of the Fourth European Company Law Directive into German accounting law. Using detailed published commentaries prepared by representative organizations on draft accounting legislation, evidence is provided concerning the preferences of the three primary German accounting constituencies – industry preparers, auditors, and academic experts. Initially, a model that merely distinguishes between the three constituencies suggests that the industry lobby group representing preparers exerts the greatest influence on the decisions of the German legislature. However, when the empirical model is extended to include all two-way interaction effects, the relative power of preparers is seen to be far lower, with the influence exerted by industry depending crucially on the support of at least one of the remaining lobby groups.
From Accounting Directives to International Accounting Standards
Authors: van Hulle Karel 
Published: March 2005

Abstract
An insider perspective is presented on the historical development of EU (European Union) accounting regulation. The author explains why the EU moved away from the idea of European harmonization through the EU Accounting Directives to the adoption of International Accounting Standards (IAS) for all listed EU companies, and provides important insights into the dynamics of EU standard-setting processes. The chapter clearly demonstrates that the regulation of financial reporting is a complex issue and that there is no easy way to bring about accounting harmonization. The nine sections are: Introduction; The Accounting Directives; First attempts toward further harmonization; Development of a new accounting strategy; Proposed new accounting strategy; The proposed new accounting strategy in action; Toward a mandatory application of IAS; Regulation of the European Parliament and of the Council on the application of IAS; and Concluding observations.
Academics in the Accounting Policy Process: England and Germany Compared
Authors: Power Michael 
Published: March 2005

Abstract
Focuses on the role of a specific interest group accounting policy-making: the academics. The author provides an international comparison of the role of academics in the accounting policy-making process in Germany and England, analysing the nature of their involvement, the degree of institutionalization of their voice, as well as their influence on the process. The different sections of the chapter look at cultural and environmental differences in academic accounting between the two countries, accounting groups and networks in the two countries, and the role of individuals and ideas.
Conversion and Its Consequences
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractPaul’s encounter with Jesus transformed the knowledge he had of the founder of Christianity that he had gained as a persecutor. A very brief mission in Arabia was followed by three years in Damascus during which period he became a tentmaker. From Peter in Jerusalem, Paul learnt about the historical Jesus. His probing of the mystery of a Messiah who should not have died is at the root of his unique stress on the fact that Jesus died by crucifixion.
A Journey into Europe
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractEvangelization of the Celts at Pessinus. Instead of ministering at Troas, Paul crossed to Europe, and in the process experienced his first sea voyage. Paul’s attitude towards women ministers in Philippi, where one of them acted as his patron. Lack of patronage in Thessalonica obliged him to adopt a lifestyle based on the workshop, but his preaching filled the void left by the co-option of Cabirus into the official cult of the city.
The First Year in Ephesus
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractMissionary expansion through converts returning to their homes and businesses. As a first step in claiming her daughter churches, Antioch sent a Judaising delegation to correct the theology of the Galatians. Celtic reluctance to make a decision obliged consultation with Paul, who responded in Galatians. Ostensibly addressed to the Galatians, its real audience was the intruders.
Conversations with Corinth
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractReports on the situation at Corinth convinced Paul that the root of most of the problems lay with the Spirit-people who had misunderstood Apollos. In 1 Cor, Paul brutally attacks this group, alienating them completely. To revenge themselves on Paul, they formed an alliance with the Judaising delegation from Antioch. The presence of the latter sparked Paul’s second (unplanned) visit to Corinth, which culminated in an undignified retreat to Macedonia. There he discovered why the Judaizers had reached Corinth so quickly. They had been repudiated in Philippi and Thessalonica. Returning to Ephesus, Paul wrote the extremely delicate Severe Letter, which he sent with Titus.
Farewell to the East
Authors: Murphy-O'Connor Jerome 
Published: March 2005

AbstractHaving sent Priscal and Aquila to Rome to prepare his mission to Spain, Paul wrote Rom 1–11 as a captio benevolentiae, to which he added Rom 12–16 when he got specific information from P & A about the Roman church. He sentRom 1–16 before leaving for Jerusalem with the Collection. Fearful of his reception there he made a farewell circuit of his churches in Macedonia and Asia, leaving Timothy in Ephesus. Arrested by the Romans in Jerusalem, and imprisoned in Caesarea, he was eventually sent to Rome.
Does the Third Way Work? The Left and Labour Market Policy Reform in Britain, France, and Germany
Authors: Clasen Jochen , Clegg Daniel 
Published: March 2005

AbstractIdentifies the main trends in family policy across European countries over the last decade or so and analyses how these developments are to be interpreted, especially in the context of what they reveal about how the Third Way approaches the family. Family policy, and more generally the relationship between the state and the family, is changing. Among the most notable changes are: a heightened interest on the part of the state in family solidarity (especially as it relates to the behaviour of men); a move to treat children independently of their families and to grant them individual rights; a tendency to treat both parents as workers; a move towards a greater welfare mix; and a move towards gender neutrality for the purposes of social policy. In terms of an explanation, while many of these developments have some common currency with Third Way thinking, they are not fully comprehensible in terms of the advance of a Third Way project as such. Rather, they draw their origins from different sources, and, by and large, are very influenced by historical and contemporary processes at national level.
Opening Moves
Authors: Sedley David 
Published: March 2005

Abstract
Following a survey of established interpretations of the Theaetetus, I sketch my own, incorporating elements of many of them, especially of Myles Burnyeat’s. I argue that for once Socrates is not Plato’s mouthpiece but that rather Plato wants to present the Socrates of the early dialogues as his own midwife. I draw attention to Plato’s unitarian approach to his own work – his constant emphasis on its philosophical continuity. The theme of midwifery, which I argue serves this same end, is then further fleshed out by reference to the opening stages of the dialogue’s argument. Finally, I map out the principles underlying Socrates maieutic art, principles that in the remainder of the book I will argue to underlie certain positive philosophical insights that, despite his self-declared barrenness, he finds himself able to articulate.
Perception
Authors: Sedley David 
Published: March 2005

Abstract
Here I examine the arguments that finally dispose of Theaetetus’ definition ‘Knowledge is perception’. I argue that Socrates’ objection against the extreme flux covertly implied by this definition is not exactly, as usually understood, that it eliminates language (Heracliteans can continue to speak in their own peculiar way), but that it makes dialectic impossible. In proceeding to the final phase of this argument, I draw particular attention to Socrates’ surprisingly forthright distinction between predicates to which we gain access through the senses and those to which the mind itself has unmediated access – roughly, the empirical and the a priori, respectively. In placing ‘being’ in the latter class, Socrates is speaking of ordinary being, as featured explicitly or implicitly in everyday predications, and using its a priori character to demolish the idea that perception could ever grasp (ordinary everyday) truths. But there is also, I argue, a Platonic subtext, where the ‘being’ in question is that associated with Plato’s transcendent Forms.
The Divine Plan of Salvation in Cyril
Authors: Keating Daniel A. 
Published: March 2005

Abstract
Traces Cyril’s narrative of salvation from the baptism of Jesus through his death and resurrection to his ascension and enthronement, in order to show that, in Cyril’s view, the re-creation, sanctification, and divinization of human nature is completed first in Christ himself. Particular attention in given to the baptism of Jesus, which for Cyril reveals the Incarnate Word as both agent and recipient of salvation and establishes the central place of the gift of the Spirit in Cyril’s narrative of divine life. The conclusion reached is that, in Cyril’s eyes, Christ’s humanity is at one and the same time a representative, corporate humanity and an individual, concrete humanity like our own.