La Grande Bretagne, patrie des sciences? La representation des technologies scientifiques dans Geoffroy de Monmouth et Layamon

The work of Geoffrey of Monmouth shows a great interest in scientific knowledge. His Vita Merlini in particular echoes Aristotelian theory, but the entirety of his work betrays an awareness of recent developments following the first translations of scientific texts from the Arabic into Latin. The treatment of scientific motifs in Geoffrey's earliest vernacular translations is examined. Wace and Layamon both espouse the clerical, learned filter through which the British past is viewed in their source. The later Brut tradition, however, this aspect is replaced by a political focus.

Essence and properties

The distinction between the essence of an object and its properties has been obscured in contemporary discussion of essentialism. Locke held that the properties of an object are exclusively those features that ‘flow’ from its essence. Here he follows the Aristotelian theory, leaving aside Locke’s own scepticism about the knowability of essence. I defend the need to distinguish sharply between essence and properties, arguing that essence must be given by form and that properties flow from form. I give a precise definition of what the term of art ‘flow’ amounts to, and apply the distinction to various kinds of taxonomic issues.

Theology and politics in Richard Hooker's thought

Although Richard Hooker’s private attitudes were clericalist and authoritarian, his constitutional theory subordinated clergymen to laymen and monarchy to parliamentary statute. This article explains why his political ideas were nonetheless appropriate to his presumed religious purposes. It notes a very intimate connection between his teleological conception of a law and his hostility towards conventional high Calvinist ideas about predestination. The most significant anomaly within his broadly Aristotelian world-view was his belief that politics is nothing but a means to cope with sin. This too can be linked to his religious ends, but it creates an ambiguity that made his doctrines usable by Locke.

Rhetoric in international standard setting process: constructing accounting reality

The paper seeks to explore in depth the ways in which rhetorical strategies are employed in the international accounting standard setting process. The study proposes that rather than simply detailing new accounting requirements, the texts and drafts of accounting standards are artefacts, i.e. deliberately and carefully crafted products, that construct, persuade and encourage certain beliefs and behaviours. The persuasive and constructive strategies are also employed by the constituents submitting comment letters on the regulatory proposals. Consequently, the international accounting standard setting process is an ‘interactive process of meaning making’ (Fairclough, 1989). The study regards accounting as a social construct based on intersubjectivity (Searle, 1995; Davidson, 1990, 1994) and posits language as a constitutive factor in the process (Saussure, 1916; Peirce, 1931-58). This approach to the use of language and the role of rhetoric as a persuasive tool to convince others to our perception of ‘accounting reality’ is supported by the sociological work of Bourdieu (1990, 1991). Bourdieu has drawn our attention to how language becomes used, controlled, reformed and reconstituted by the social agents for the purposes of establishing their dominance. In our study we explore in particular the joint IASB and FASB proposals and subsequent regulations on the scope of consolidation and relevant disclosures that address issues of off-balance sheet financing, a subject that is very timely and of great topical importance. The analysis has revealed sophisticated rhetorical devices used by both the Boards and by the lobbyists. These reflect Aristotelian ethos, pathos and logos. The research demonstrates that those using accounting standards as well as those reading comment letters on the proposals for new standards should be aware of the normative nature of these documents and the subjectivity inherent in the nature of the text.