In this chapter, we begin by sketching in the broadest possible strokes the ideas behind two formal systems that have been introduced with to goal of explicating the ways in which reasons interact to support the actions and conclusions they do. The first of these is the theory of defeasible reasoning developed in the seminal work of Pollock; the second is a more recent theory due to Horty, which adapts and develops the default logic introduced by Reiter to provide an (...) account of reasons. However, the implementations are complex enough, in both cases, to prevent anything more than this sketch. And we would not want to give the impression that we think that work on the logic of reasons must follow the path mapped out in either of these theories—indeed, we feel that the field is wide open. In the remainder of the chapter, therefore, will concentrate on a number of issues bearing on the logic of reasons that are either not treated in the work of Pollock and Horty, or whose treatment there is, we feel, either inadequate or incomplete. These are: first, the question of whether it is necessary to understand logical interactions among reasons themselves, rather than simply between reasons and the actions or conclusions they support, and if so, what principles might govern these interactions; second, priority relations among reasons and the notion of reason accrual; and third, some problems posed by undercutting defeat. (shrink)

Reasons can interact in a variety of ways to determine what we ought to do or believe. And there can be cases where two reasons to do an act or have a belief are individually worse than a reason to not do that act or have that belief, but the reasons together are better than the reason to not do that act or have that belief. So the reasons together―which we can call the accrual of those reasons—can have a (...) strength that is an increasing function of the strengths of the individual reasons. In this paper, we will look at how reasons determine what we ought to do and believe in cases where the accrual of reasons is relevant. Our focus will not primarily be on questions about the nature of individual reasons and their weight. Instead, we will at the outset rely on our pretheoretical grip on what reasons there are and how weighty they are individually and ask the more formal or structural question of how to determine the strength of their accrual based on these facts. In looking at these issues, my goal will not be anything as ambitious as developing a full theory of the accrual of reasons. Rather, my goal will be more modest: I will introducing some of the challenges for providing an adequate model and argue that a promising approach to resolving these challenges involves making use of the familiar distinction in moral philosophy between derivative and non-derivative normative notions. (shrink)

How do multiple reasons combine to support a conclusion about what to do or believe? This question raises two challenges: How can we represent the strength of a reason? How do the strengths of multiple reasons combine? Analogous challenges about confirmation have been answered using probabilistic tools. Can reductive and nonreductive theories of reasons use these tools to answer their challenges? Yes, or more exactly: reductive theories can answer both challenges. Nonreductive theories, with the help of a result in confirmation (...) theory, can answer one, and there are grounds for optimism that they can answer the other. (shrink)

This supplement provides the full proof of Theorem 2 from "'Adding Up' Reasons" (where the Theorem is stated and a proof is only gestured at).

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)